Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
Levy of Service Tax with respect to Tour Operator’s Service - The Tribunal differentiated between inbound and outbound tours, determining that while inbound tours were taxable, outbound tours were considered an export of service and thus not liable for service tax. The decision was supported by the definition of "tour operator" in the Finance Act and previous tribunal rulings.
Levy of Service Tax with respect to Tour Operator’s Service - The Tribunal differentiated between inbound and outbound tours, determining that while inbound tours were taxable, outbound tours were considered an export of service and thus not liable for service tax. The decision was supported by the definition of "tour operator" in the Finance Act and previous tribunal rulings.
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