Home Highlights February 2018 Year 2018 This

You may also like:

1. Club or association services - receipt of donation against "Building Fund" - Since the donation amount does not present any additional facilities or relating to the...

2. Exemption u/s 11 - Corpus donation receipt - the donations/voluntary contributions received by the appellant society are outside the taxations, even for the period prior...

3. Club or association services - services to its members - the levy of service tax on the service provided by a club to its members has been purported ultra-virus under...

4. Disallowance of donation made to All India Gems & Jewellery Trade Federation - The payment was voluntary and not under compulsion. Even otherwise, as rightly pointed out...

5. Assessment of trust - Rectification of mistake u/s 154 - exemption u/s 80G/80GGA denied by CPC in 143(1) - The assessee had furnished relevant documents evidencing the...

6. Exemption u/s 11 - Once, these donations are not corpus donations, then, automatically all receipts including corpus donations shall be treated as receipts of the trust...

7. Claim of deduction regarding donation - assessee directed to submit materials to substantiate the fact of donation it gave to local clubs/bodies during festival/sports...

8. Exemption u/s 11 - hundi receipts embedded with specific purpose of corpus donation u/s. 11(1)(d) - The foregoing legal maxim also does not apply here. The clinching...

9. Levy of Service Tax - Club and association services - appellant is an association of its members - Although the milk unions (district cooperative societies) and the...

10. Exemption u/s.10(23) denied - anonymous donations received by any assessee or entity u/s.115BBC - without verifying the documents and objectively selecting some entries...

11. Deduction u/s 80G - assessee converted loans given to Trust in earlier financial year as donations - donations paid by the assessee by conversion of loans into donations...

12. Unexplained cash credit in form of corpus donation - During remand proceedings, four donation receipt books were produced which were newly bound and freshly written -...

13. Club or association service - without ascertainment of the receipts as quid pro quo for an identified service, demand of tax on amount transferred from an individual to...

14. Addition u/s 68 or 115BBC - The anonymous donations will not be covered if donations received by any trust or institution created or established wholly for religious...

15. Levy of Service tax - Club or Association Services - The impugned order does not survive in the light of the decisions cited as the services rendered by the Club to its...