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...
Appeals to the High Court under the Black Money and Imposition of Tax Act, 2015 are classified as Tax Appeals rather than income-tax appeals. Rule 1(3A) applies to High Court appeals under any other enactment providing for the levy of tax, and section 19 of the Act provides for an appeal against a Tribunal order. An income-tax appeal may therefore be converted and registered as a Tax Appeal, subject to other objections.
Appeals to the High Court under the Black Money and Imposition of Tax Act, 2015 are classified as Tax Appeals rather than income-tax appeals. Rule 1(3A) applies to High Court appeals under any other enactment providing for the levy of tax, and section 19 of the Act provides for an appeal against a Tribunal order. An income-tax appeal may therefore be converted and registered as a Tax Appeal, subject to other objections.
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