Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
Refund of excess duty paid on the component of Sales Tax - deduction of sales tax amount from the assessable value - The assessment being final and excise duty has been discharged correctly with no indication of sales tax 'payable' or 'paid', no variation in assessable value later is permissible. - AT
Refund of excess duty paid on the component of Sales Tax - deduction of sales tax amount from the assessable value - The assessment being final and excise duty has been discharged correctly with no indication of sales tax 'payable' or 'paid', no variation in assessable value later is permissible. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
