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...
Recovery of water charges by a home owners' association was held to form part of the composite HOA service, not a separate exempt supply of water as goods. The Authority found the association to be a distinct legal person supplying membership organisation services, with water intrinsically linked to maintenance and upkeep of the residential complex, so Entry 99 of Notification No. 2/2017 could not be invoked. It further held that the applicant did not satisfy the pure agent conditions, so water charges had to be included in the value of supply and aggregated with maintenance charges for the exemption threshold. The service was classified under SAC 999598 and taxed at 18% when the threshold was exceeded.
Recovery of water charges by a home owners' association was held to form part of the composite HOA service, not a separate exempt supply of water as goods. The Authority found the association to be a distinct legal person supplying membership organisation services, with water intrinsically linked to maintenance and upkeep of the residential complex, so Entry 99 of Notification No. 2/2017 could not be invoked. It further held that the applicant did not satisfy the pure agent conditions, so water charges had to be included in the value of supply and aggregated with maintenance charges for the exemption threshold. The service was classified under SAC 999598 and taxed at 18% when the threshold was exceeded.
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