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...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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Addition of the land development expenses - Taking into consideration all aspects, we are of the view that end of justice would meet if the expenditure out of land development could be estimated at 10% for disallowance - AT
Addition of the land development expenses - Taking into consideration all aspects, we are of the view that end of justice would meet if the expenditure out of land development could be estimated at 10% for disallowance - AT
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