Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support Service" as they constitute an essential service for broadcasters to air their programs, thereby supporting the business of broadcasting. - On "Supply of Tangible Goods Service": The Tribunal concluded that providing DSNG Vans and equipment on rent falls under the "Supply of Tangible Goods Service" category, as the possession and control of these goods remain with the appellant, and the services were rendered in such a manner that did not transfer the right of possession and effective control to the customers.
Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support Service" as they constitute an essential service for broadcasters to air their programs, thereby supporting the business of broadcasting. - On "Supply of Tangible Goods Service": The Tribunal concluded that providing DSNG Vans and equipment on rent falls under the "Supply of Tangible Goods Service" category, as the possession and control of these goods remain with the appellant, and the services were rendered in such a manner that did not transfer the right of possession and effective control to the customers.
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