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...
Conversation of saree into a designer saree - whether such conversion is not a process of manufacture as per Section 2 (f) of the Central Excise Act, 1944 - duty demand - embroidery and hemming work after purchase of saree will not change the character of sarees - AT
Conversation of saree into a designer saree - whether such conversion is not a process of manufacture as per Section 2 (f) of the Central Excise Act, 1944 - duty demand - embroidery and hemming work after purchase of saree will not change the character of sarees - AT
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