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...
Exemption from GST - It is clear that the applicant is only acting as a liaison agent between the health care professionals on one side and their professional organisations and content providers on the other side and are charging their charges in addition to the content charges and fees of the professional bodies. The applicant per se does not provide any education to the professionals - the services provided by the applicant to the doctors and other health care professionals is not covered under any exemptions and hence is taxable.- AAR
Exemption from GST - It is clear that the applicant is only acting as a liaison agent between the health care professionals on one side and their professional organisations and content providers on the other side and are charging their charges in addition to the content charges and fees of the professional bodies. The applicant per se does not provide any education to the professionals - the services provided by the applicant to the doctors and other health care professionals is not covered under any exemptions and hence is taxable.- AAR
Note: It is a system-generated summary and is for quick reference only.