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...
Liability of service tax on ship crew recruitment services - The Tribunal set aside the impugned order, allowing the appeal in favor of the appellants. The services provided by the appellants were classified as export of services, not subject to service tax, and the invocation of the extended period for demand was deemed unjustified. Consequently, the penalties imposed were also invalidated.
Liability of service tax on ship crew recruitment services - The Tribunal set aside the impugned order, allowing the appeal in favor of the appellants. The services provided by the appellants were classified as export of services, not subject to service tax, and the invocation of the extended period for demand was deemed unjustified. Consequently, the penalties imposed were also invalidated.
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