Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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Refusal to honour the liability of paying the service tax (on the part of LIC) - Renting of immovable property to LIC - It is to be borne in mind that the LIC being an instrumentality of the State should not take up technical pleas and attempt to evade its liability to pay a tax which it is bound to pay in the eye of law. - Since the LIC is held liable to pay the service tax, the service tax paid by the petitioner shall be paid by the LIC to the petitioner within a period of one month from the date of receipt of a copy of this order - HC
Refusal to honour the liability of paying the service tax (on the part of LIC) - Renting of immovable property to LIC - It is to be borne in mind that the LIC being an instrumentality of the State should not take up technical pleas and attempt to evade its liability to pay a tax which it is bound to pay in the eye of law. - Since the LIC is held liable to pay the service tax, the service tax paid by the petitioner shall be paid by the LIC to the petitioner within a period of one month from the date of receipt of a copy of this order - HC
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