Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
Classification of service - Appellants are only managing the services and the consultation is only in relation to IT and therefore, in our opinion, the activities are not covered by “Management Consultancy Service” at all - AT
Classification of service - Appellants are only managing the services and the consultation is only in relation to IT and therefore, in our opinion, the activities are not covered by “Management Consultancy Service” at all - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
