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...
Non-deduction of TDS towards payment of rent to the partners of the firm - There is no provision under the Act to suggest that the relationship between the two assessable entities will determine the applicability of Section.194-I - disallowance u/s 40(a)(ia) confirmed - AT
Non-deduction of TDS towards payment of rent to the partners of the firm - There is no provision under the Act to suggest that the relationship between the two assessable entities will determine the applicability of Section.194-I - disallowance u/s 40(a)(ia) confirmed - AT
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