Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Eligibility for deduction of cost of medicines incurred for providing health services - The Appellate Tribunal, after considering the submissions and evidence presented by the appellant, found merit in their argument. They upheld the view that since hospitals purchase medicines to provide them to patients under the RSBY health scheme, the cost of medicines should not be included in the taxable amount.
Eligibility for deduction of cost of medicines incurred for providing health services - The Appellate Tribunal, after considering the submissions and evidence presented by the appellant, found merit in their argument. They upheld the view that since hospitals purchase medicines to provide them to patients under the RSBY health scheme, the cost of medicines should not be included in the taxable amount.
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