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...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Denial of SSI Exemption - benefit of Notification No.9/2001 - goods falling under Chapter 93 were excluded from the scope of SSI benefit during the relevant period - SSI Notification No.8/2001 was amende w.e.f 1st October 2001. By the said amendment, parts falling under Heading 93.06 or 93.07 were again made eligible for the benefit of the SSI exemption - said amendment is not retrospective - AT
Denial of SSI Exemption - benefit of Notification No.9/2001 - goods falling under Chapter 93 were excluded from the scope of SSI benefit during the relevant period - SSI Notification No.8/2001 was amende w.e.f 1st October 2001. By the said amendment, parts falling under Heading 93.06 or 93.07 were again made eligible for the benefit of the SSI exemption - said amendment is not retrospective - AT
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