Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Classification of goods - rate of tax - composite supply - supply of goods i.e. fire control systems - The contract includes services like Installation and Commissioning, Training and rehosting test programmes - Since the principal supply is supply of goods i.e. fire control systems, the entire composite supply need to be treated as the supply of goods fire control systems. - AAR
Classification of goods - rate of tax - composite supply - supply of goods i.e. fire control systems - The contract includes services like Installation and Commissioning, Training and rehosting test programmes - Since the principal supply is supply of goods i.e. fire control systems, the entire composite supply need to be treated as the supply of goods fire control systems. - AAR
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