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...
CESTAT ALLAHABAD held that the Appellant is entitled to benefit u/s Rule 6(3A) of CCR, 2004 even if the option wasn't initially exercised. Service tax on logistic charges was set aside as VAT was paid. Demand on toll collection was also set aside. New demands for 2015-16 and 2016-17 were not sustainable. No short payment on works contract services. Incentives received were not taxable under business auxiliary services. Demand for 2012-13 to 2014-15 was not sustainable due to limitation. Interest and penalty not imposable if demand is not sustainable. Partial demand confirmed under Rule 6(3)(A) was set aside. Appeals allowed with consequential relief.
CESTAT ALLAHABAD held that the Appellant is entitled to benefit u/s Rule 6(3A) of CCR, 2004 even if the option wasn't initially exercised. Service tax on logistic charges was set aside as VAT was paid. Demand on toll collection was also set aside. New demands for 2015-16 and 2016-17 were not sustainable. No short payment on works contract services. Incentives received were not taxable under business auxiliary services. Demand for 2012-13 to 2014-15 was not sustainable due to limitation. Interest and penalty not imposable if demand is not sustainable. Partial demand confirmed under Rule 6(3)(A) was set aside. Appeals allowed with consequential relief.
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