Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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Exemption from GST - collections from member of Resident Welfare Association / housing societies - even if the annual turnover of the RWA is greater than Rs. 20 lakhs but the monthly maintenance charged per person is less than Rs. 7500/-, then such RWA need not pay tax on the amounts so collected - Therefore they are taxable if the total amount collected by the RWA equal or exceeds Rs. 7500/-. - AAR
Exemption from GST - collections from member of Resident Welfare Association / housing societies - even if the annual turnover of the RWA is greater than Rs. 20 lakhs but the monthly maintenance charged per person is less than Rs. 7500/-, then such RWA need not pay tax on the amounts so collected - Therefore they are taxable if the total amount collected by the RWA equal or exceeds Rs. 7500/-. - AAR
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