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...
TDS u/s 195 - royalty - purchase of software - copyrighted articles - payments made by it to various suppliers of six countries did not amount to royalty within the definition of Article 12/13(3) of the DTAA and it was not obliged to deduct tax at source - AT
TDS u/s 195 - royalty - purchase of software - copyrighted articles - payments made by it to various suppliers of six countries did not amount to royalty within the definition of Article 12/13(3) of the DTAA and it was not obliged to deduct tax at source - AT
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