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...
Construction service - preferential location service (PLS) - PLS should come under category no. 3(iii) as the other two categories are clearly defined. Abatement for supply of the service mentioned under Sl. No. 3(i) has been allowed - No abatement has been provided for service mentioned under Sl. No. 3(iii) of the said Table of the notification. - The same hold for right to use car parking space also.
Construction service - preferential location service (PLS) - PLS should come under category no. 3(iii) as the other two categories are clearly defined. Abatement for supply of the service mentioned under Sl. No. 3(i) has been allowed - No abatement has been provided for service mentioned under Sl. No. 3(iii) of the said Table of the notification. - The same hold for right to use car parking space also.
Note: It is a system-generated summary and is for quick reference only.