Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Club or association service did not apply where a builder-developer provided clubhouse and residential amenities as part of the sale of flats, so those collections were not taxable under that category. Electricity recovered unit-wise and remitted to the utility, and the additional backup power charge, could not be taxed as management, maintenance or repair service without evidence that it represented repair consideration. By contrast, interest earned on maintenance deposits, and deposits appropriated toward maintenance charges under the contractual arrangement, were treated as consideration for maintenance and repair service; the related demand, interest, penalty, and extended limitation were sustained.
Club or association service did not apply where a builder-developer provided clubhouse and residential amenities as part of the sale of flats, so those collections were not taxable under that category. Electricity recovered unit-wise and remitted to the utility, and the additional backup power charge, could not be taxed as management, maintenance or repair service without evidence that it represented repair consideration. By contrast, interest earned on maintenance deposits, and deposits appropriated toward maintenance charges under the contractual arrangement, were treated as consideration for maintenance and repair service; the related demand, interest, penalty, and extended limitation were sustained.
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