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...
Deletion on account of pre-operative expenses – business had commenced at the stage when licence to explore the respective blocks was granted by the Govt. of India to assessee company. - AT
Deletion on account of pre-operative expenses – business had commenced at the stage when licence to explore the respective blocks was granted by the Govt. of India to assessee company. - AT
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