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...
Different view taken by Court - Tribunal has already decided the matter in case of original petitioner - Once a decision has attained finality, it cannot be upset just on a mere ground that subsequently the higher forum has taken a different view - HC
Different view taken by Court - Tribunal has already decided the matter in case of original petitioner - Once a decision has attained finality, it cannot be upset just on a mere ground that subsequently the higher forum has taken a different view - HC
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