Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
The plants were erected at the site by assembling the items - The appellant has never supplied plant in toto - the value of bought out items are not includible in the assessable value - AT
The plants were erected at the site by assembling the items - The appellant has never supplied plant in toto - the value of bought out items are not includible in the assessable value - AT
Note: It is a system-generated summary and is for quick reference only.