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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Liability of service tax under Reverse charge mechanism (RCM) - Import of services or not - Commissioning and Installation activity was carried out by the independent entity on behalf of the foreign supplier of Plant and Machinery - concluded that even if it is assumed that the appellant received the services, it was from an Indian-based entity, which did not fulfill the conditions for charging service tax under reverse charge mechanism as per Section 66A
Liability of service tax under Reverse charge mechanism (RCM) - Import of services or not - Commissioning and Installation activity was carried out by the independent entity on behalf of the foreign supplier of Plant and Machinery - concluded that even if it is assumed that the appellant received the services, it was from an Indian-based entity, which did not fulfill the conditions for charging service tax under reverse charge mechanism as per Section 66A
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