Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
Classification of services - The Tribunal established that amounts received as incentives, productivity-linked bonuses, and boarding incentives from airlines are taxable under the category of "Air Travel Agent Services" and not under BAS. It was also held that commissions received from other travel agents or General Sales Agents (GSAs) and from the appellant's own branches do not constitute taxable services under BAS. - AT
Classification of services - The Tribunal established that amounts received as incentives, productivity-linked bonuses, and boarding incentives from airlines are taxable under the category of "Air Travel Agent Services" and not under BAS. It was also held that commissions received from other travel agents or General Sales Agents (GSAs) and from the appellant's own branches do not constitute taxable services under BAS. - AT
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