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...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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The High Court allowed the writ petition and issued a writ of certiorari quashing the impugned advance ruling dated 23 March 2018 passed u/s 28E of the Customs Act, 1962. The court held that the services provided by the petitioner to BSNL for implementation of the Optical Fibre Cable Network Project for the Defence Services, Government of India, were exempt from service tax under Entry 12A of the Mega Exemption Notification dated 20 June 2012 read with Section 102 of the Finance Act, 1994. Further, the notional services provided by the petitioner to BSNL were also exempt by virtue of Entry 29(h) of the said Notification, which exempts sub-contractors providing works contract services to another contractor providing works contract services.
The High Court allowed the writ petition and issued a writ of certiorari quashing the impugned advance ruling dated 23 March 2018 passed u/s 28E of the Customs Act, 1962. The court held that the services provided by the petitioner to BSNL for implementation of the Optical Fibre Cable Network Project for the Defence Services, Government of India, were exempt from service tax under Entry 12A of the Mega Exemption Notification dated 20 June 2012 read with Section 102 of the Finance Act, 1994. Further, the notional services provided by the petitioner to BSNL were also exempt by virtue of Entry 29(h) of the said Notification, which exempts sub-contractors providing works contract services to another contractor providing works contract services.
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