Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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...
Exemption from GST - Collection of tax at source u/s 52 - Electronic commerce operator - Exclusion of "Agent" - Exemption under Notification No. 52/2018 - The AAR determined that the applicant operates as an electronic commerce operator, not as an agent of DGIPL. Despite the applicant's contention of acting merely as a platform for transactions between DGIPL and customers, the agreement terms and the handling of transactions classify the applicant as an E-commerce operator responsible for tax collection at source under Section 52 of the CGST Act.
Exemption from GST - Collection of tax at source u/s 52 - Electronic commerce operator - Exclusion of "Agent" - Exemption under Notification No. 52/2018 - The AAR determined that the applicant operates as an electronic commerce operator, not as an agent of DGIPL. Despite the applicant's contention of acting merely as a platform for transactions between DGIPL and customers, the agreement terms and the handling of transactions classify the applicant as an E-commerce operator responsible for tax collection at source under Section 52 of the CGST Act.
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