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...
Validity of Tribunal's order - Tribunal decided issue on merit instead of deciding the stay application - The Tribunal should not act as per its whims and fancies, but apply settled principles of law even at the interlocutory stage - HC
Validity of Tribunal's order - Tribunal decided issue on merit instead of deciding the stay application - The Tribunal should not act as per its whims and fancies, but apply settled principles of law even at the interlocutory stage - HC
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