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...
Disputed interest on self-assessed tax, including whether amounts available in the Electronic Cash Ledger should be adjusted or deducted, must be determined before garnishee recovery proceeds. Noting conflicting judicial views and that the taxpayer's representations remained undecided, the HC directed the competent respondent to issue a reasoned order in accordance with law and applicable precedents. No coercive action under the garnishee notices may be taken until the decision is communicated; if adverse, it will remain inoperative for a further three weeks. The petition was disposed of without deciding the merits of the interest liability.
Disputed interest on self-assessed tax, including whether amounts available in the Electronic Cash Ledger should be adjusted or deducted, must be determined before garnishee recovery proceeds. Noting conflicting judicial views and that the taxpayer's representations remained undecided, the HC directed the competent respondent to issue a reasoned order in accordance with law and applicable precedents. No coercive action under the garnishee notices may be taken until the decision is communicated; if adverse, it will remain inoperative for a further three weeks. The petition was disposed of without deciding the merits of the interest liability.
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