Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Classification of services - Security Services or not - full battalion of the Tripura State Rifles mainly for dedicated deployment to PSU for security services - The Tribunal concludes that the appellant, being a government undertaking, is not engaged in the business of providing security services. Hence, they are not liable to pay service tax under the relevant provisions of the Finance Act, 1994.
Classification of services - Security Services or not - full battalion of the Tripura State Rifles mainly for dedicated deployment to PSU for security services - The Tribunal concludes that the appellant, being a government undertaking, is not engaged in the business of providing security services. Hence, they are not liable to pay service tax under the relevant provisions of the Finance Act, 1994.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
