Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Benefit of small scale exemption - Notification No. 06/2005-ST - Since each Mandi Samiti has its own PAN number and that all the statutory dues like Income tax, House Tax & other taxes are deposited separately & individually, thus each Samiti is an independent legal entity and should be treated as a separate body - clubbing receipts of all Samitis is not justified and benefit of exemption limits should be given to the appellant.
Benefit of small scale exemption - Notification No. 06/2005-ST - Since each Mandi Samiti has its own PAN number and that all the statutory dues like Income tax, House Tax & other taxes are deposited separately & individually, thus each Samiti is an independent legal entity and should be treated as a separate body - clubbing receipts of all Samitis is not justified and benefit of exemption limits should be given to the appellant.
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