Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
Person maintaining an amusement park, are obliged to pay entertainment tax to the State, whether or not there are entrants to the park - Levy is only when the service is availed of, provided by the Union Parliament for a tax on admission to the parks - HC
Person maintaining an amusement park, are obliged to pay entertainment tax to the State, whether or not there are entrants to the park - Levy is only when the service is availed of, provided by the Union Parliament for a tax on admission to the parks - HC
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