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...
Levy of Service tax - Supply of tangible goods service (STGS) on both voyage charter and time charter - when the contract itself is not for transfer of right to use the vessels, there cannot be any levy of Service Tax under the head “supply of tangible goods for use”. - AT
Levy of Service tax - Supply of tangible goods service (STGS) on both voyage charter and time charter - when the contract itself is not for transfer of right to use the vessels, there cannot be any levy of Service Tax under the head “supply of tangible goods for use”. - AT
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