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...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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Clarification regarding binding nature of circular and instructions - Board Circulars contrary to the judgements of Hon’ble Supreme Court become non-est in law and should not be followed - Circular
Clarification regarding binding nature of circular and instructions - Board Circulars contrary to the judgements of Hon’ble Supreme Court become non-est in law and should not be followed - Circular
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