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...
Refund - Bar of limitation - amount not paid towards excise duty but only by way of deposit during investigation should not be considered as payment of duty; and as such, the provisions of section 11B of the Central Excise Act will have no application for refunding such amount - AT
Refund - Bar of limitation - amount not paid towards excise duty but only by way of deposit during investigation should not be considered as payment of duty; and as such, the provisions of section 11B of the Central Excise Act will have no application for refunding such amount - AT
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