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...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Levy of VAT - transfer of right to use the machinery and equipments - Award of contract by ONGC under a work order - It is declared that the respondents shall not be competent to levy Value Added Tax on the transactions between the petitioner and ONGC which are in question. Since this Court had prevented the respondents from levying any such tax pending the petition, there shall be no question of refund - HC
Levy of VAT - transfer of right to use the machinery and equipments - Award of contract by ONGC under a work order - It is declared that the respondents shall not be competent to levy Value Added Tax on the transactions between the petitioner and ONGC which are in question. Since this Court had prevented the respondents from levying any such tax pending the petition, there shall be no question of refund - HC
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