E-invoicing software solutions to Indian Company is taxable as “Fee for Technical Services” (FTS) taxable under Indian law.
Even if the charitable trust is not registered u/s.12AA the entire gross receipts can’t be taxed and all legitimate deductions are allowable.
Transfer by way of gift pursuant to court order need to be considered at the actual cost in the hands of the recipient and eligible for deprecation: Delhi ITAT
GSTN Advisory: An updated version of the E-Way Bill and E-Invoice Systems effective from 1st January 2025.
CBDT launched E-campaign under the e-Verification Scheme, 2021 to reconcile discrepancies between your AIS & ITR
CIT (E) cannot deny registration U/s 12AB solely on the basis of a presumed commercial nature of the objects: ITAT, Indore.