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...
Revision u/s 263 - issue of applicability of claim of deduction under section 80IC not examined by AO - It is admitted fact that return of income filed by assessee was late - revision u/s 263 sustained - AT
Revision u/s 263 - issue of applicability of claim of deduction under section 80IC not examined by AO - It is admitted fact that return of income filed by assessee was late - revision u/s 263 sustained - AT
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