Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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Hostel accommodation services provided for 10 months' duration are exempt under Serial Number 12 of Notification 12/2017-Central Tax (Rate), as per the Madras High Court ruling in Thai Mookambikaa Ladies Hostel case. However, such services for 1-2 months to new students during vacation are not exempt under Serial Number 3. For old students extending stay by 1-2 months after 10 months' residence, the extension is considered long-term tenure, eligible for exemption under Serial Number 3.
Hostel accommodation services provided for 10 months' duration are exempt under Serial Number 12 of Notification 12/2017-Central Tax (Rate), as per the Madras High Court ruling in Thai Mookambikaa Ladies Hostel case. However, such services for 1-2 months to new students during vacation are not exempt under Serial Number 3. For old students extending stay by 1-2 months after 10 months' residence, the extension is considered long-term tenure, eligible for exemption under Serial Number 3.
Note: It is a system-generated summary and is for quick reference only.