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...
Valuation - related party transaction - The sale to or through an interconnected undertaking cannot be treated as sales made through related persons. Therefore, the entire foundation of allegation stands demolished - the fact being a common Director do not establish the mutuality of interest - AT
Valuation - related party transaction - The sale to or through an interconnected undertaking cannot be treated as sales made through related persons. Therefore, the entire foundation of allegation stands demolished - the fact being a common Director do not establish the mutuality of interest - AT
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