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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Service tax assessment case involving suppression of taxable value by appellant in ST-3 returns. Demand raised along with interest and penalty on appellant and directors. Appellant eligible for 33% abatement on taxable value for construction services with supply of materials under Notification 01/2006. Extended period of limitation invoked incorrectly as appellant filed returns regularly without objections from department earlier. After allowing abatement, tax payable for normal period less than already paid, hence no additional demand sustainable. Consequently, interest and penalties on appellant and directors set aside by CESTAT.
Service tax assessment case involving suppression of taxable value by appellant in ST-3 returns. Demand raised along with interest and penalty on appellant and directors. Appellant eligible for 33% abatement on taxable value for construction services with supply of materials under Notification 01/2006. Extended period of limitation invoked incorrectly as appellant filed returns regularly without objections from department earlier. After allowing abatement, tax payable for normal period less than already paid, hence no additional demand sustainable. Consequently, interest and penalties on appellant and directors set aside by CESTAT.
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