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...
Regular Assessment - The time gap between the date of filing of return and the date of service of notice is more than 12 months - the notice is barred by limitation in terms of the time limit prescribed u/s 143(2) - AT
Regular Assessment - The time gap between the date of filing of return and the date of service of notice is more than 12 months - the notice is barred by limitation in terms of the time limit prescribed u/s 143(2) - AT
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