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...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
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Levy of service tax - row houses constructed in a gated community - scope of residential complex - The Revenue contended that the activities of the respondent constitute a residential complex due to the provision of common facilities in the gated community - The Tribunal concludes that the construction of individual houses in a gated community by the respondent assessee is exempt from service tax both before and after 01.07.2012.
Levy of service tax - row houses constructed in a gated community - scope of residential complex - The Revenue contended that the activities of the respondent constitute a residential complex due to the provision of common facilities in the gated community - The Tribunal concludes that the construction of individual houses in a gated community by the respondent assessee is exempt from service tax both before and after 01.07.2012.
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