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...
Levy of tax on the whole of the lottery income - the amount was received by the trust and not by the individual in his individual capacity - all the authorities have seriously committed error in holding that the assessee is liable to pay tax - HC
Levy of tax on the whole of the lottery income - the amount was received by the trust and not by the individual in his individual capacity - all the authorities have seriously committed error in holding that the assessee is liable to pay tax - HC
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