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...
Whether the exemption notification is absolute or the exemption notification is conditional - the reading of the exemption notification stipulates that it is subject to fulfillment of two conditions and therefore the payment of duty and availing Cenvat credit cannot be held as violation of provisions of section 5A of the central excise act - AT
Whether the exemption notification is absolute or the exemption notification is conditional - the reading of the exemption notification stipulates that it is subject to fulfillment of two conditions and therefore the payment of duty and availing Cenvat credit cannot be held as violation of provisions of section 5A of the central excise act - AT
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