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...
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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