Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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...
Rate of Service Tax - where the services of the CA's were rendered and invoices were issued before 01.04.2012, but the payment was received after the said date, the rate of tax will be 10% and not 12% - HC
Rate of Service Tax - where the services of the CA's were rendered and invoices were issued before 01.04.2012, but the payment was received after the said date, the rate of tax will be 10% and not 12% - HC
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