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...
Valuation - Short payment of excise duty - appellant had acted under bona fide belief that VAT amount collected by them from the customers and retained was not includible in the assessable value - longer limitation period would not be available and as such - AT
Valuation - Short payment of excise duty - appellant had acted under bona fide belief that VAT amount collected by them from the customers and retained was not includible in the assessable value - longer limitation period would not be available and as such - AT
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