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...
Non-payment of Service Tax - works contract services - amounts obtained from Form 26 AS (Income Tax Department) for the Financial Year 2015-16 - The Tribunal, after considering the submissions of both parties and examining relevant notifications and circulars, concluded that the demand for service tax on a specific amount received by the appellant from a government authority for works contract services was unjustified. The Tribunal cited exemptions applicable to services provided to government entities, ultimately setting aside the order under challenge and allowing the appeal.
Non-payment of Service Tax - works contract services - amounts obtained from Form 26 AS (Income Tax Department) for the Financial Year 2015-16 - The Tribunal, after considering the submissions of both parties and examining relevant notifications and circulars, concluded that the demand for service tax on a specific amount received by the appellant from a government authority for works contract services was unjustified. The Tribunal cited exemptions applicable to services provided to government entities, ultimately setting aside the order under challenge and allowing the appeal.
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