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...
Refund claim - input services (GTA) received were exempted retrospectively - the order denying refund only on the non compliance of procedural condition cannot be sustained - AT
Refund claim - input services (GTA) received were exempted retrospectively - the order denying refund only on the non compliance of procedural condition cannot be sustained - AT
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