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...
Reduction of Rate of Tax - The claim of the assessee that “food colours“ and “food essences“ are “foodstuffs“ within the meaning of the notification was rightly rejected by High Court - SC
Reduction of Rate of Tax - The claim of the assessee that “food colours“ and “food essences“ are “foodstuffs“ within the meaning of the notification was rightly rejected by High Court - SC
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