Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Taxability - amount received and/or retained by assessee towards expenditure as consideration for rendering of 'club or association service' - There can be no doubt that 'copyright societies' are established under law and hence not liable to be taxed on any receipts from its members. - AT
Taxability - amount received and/or retained by assessee towards expenditure as consideration for rendering of 'club or association service' - There can be no doubt that 'copyright societies' are established under law and hence not liable to be taxed on any receipts from its members. - AT
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