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...
Whether market purchase goods can be treated as duty paid goods - manufacture of knitted or crocheted fabrics of cotton - Held Yes - Benefit of exemption notification would be available to all these assessees - SC
Whether market purchase goods can be treated as duty paid goods - manufacture of knitted or crocheted fabrics of cotton - Held Yes - Benefit of exemption notification would be available to all these assessees - SC
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