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...
Refund of unutilized cenvat credit - drawing of SS wire from SS rods - Meaning of Assessee Rule 16 of the Central Excise Rules – the petitioner is an “assessee” within the meaning of Rule 16 of the Rules and as such, would be entitled to avail of Cenvat credit in accordance with the Rules. - HC
Refund of unutilized cenvat credit - drawing of SS wire from SS rods - Meaning of Assessee Rule 16 of the Central Excise Rules – the petitioner is an “assessee” within the meaning of Rule 16 of the Rules and as such, would be entitled to avail of Cenvat credit in accordance with the Rules. - HC
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