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...
Validity of prima facie conclusions of the Settlement Commission - bogus purchases - The admission of the Assessee's application for settlement causes no prejudice to the Revenue nor does it conclude the matter in favour of Respondent No. 2 - petition of the revenue dismissed - HC
Validity of prima facie conclusions of the Settlement Commission - bogus purchases - The admission of the Assessee's application for settlement causes no prejudice to the Revenue nor does it conclude the matter in favour of Respondent No. 2 - petition of the revenue dismissed - HC
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