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...
Exemption from GST - sale of produces Distillery Wet Grain Soluble (DWGS) and Distillery Dry Grain Soluble (DDGS) - Cattle feed undertaken by the applicant - the plea of the applicant is not tenable in view of the fact that the impugned product is a by product of brewing or distilling activity. Only end use of the product could not be a criterion for arriving at a classification. - AAAR
Exemption from GST - sale of produces Distillery Wet Grain Soluble (DWGS) and Distillery Dry Grain Soluble (DDGS) - Cattle feed undertaken by the applicant - the plea of the applicant is not tenable in view of the fact that the impugned product is a by product of brewing or distilling activity. Only end use of the product could not be a criterion for arriving at a classification. - AAAR
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