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 form GST - health care services or not - supply of services by treatment of patients suffering from substance use disorder (SUD) as out-patient alongwith medicines - it is observed that applicant is involved to treat out door patients only and medicines are being provided by applicant only as per requirement of patient - substance use disorder is out of ambit of health care services and supply of services by treatment of patients suffering from SUD as out-patient don't fall under the definition of health care services so not exempt - AAR
Exemption form GST - health care services or not - supply of services by treatment of patients suffering from substance use disorder (SUD) as out-patient alongwith medicines - it is observed that applicant is involved to treat out door patients only and medicines are being provided by applicant only as per requirement of patient - substance use disorder is out of ambit of health care services and supply of services by treatment of patients suffering from SUD as out-patient don't fall under the definition of health care services so not exempt - AAR
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