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...
Addition u/s 40(a)(ia) - Failure to deduct TDS on expenditure debited as export charges to the Profit & Loss account - AO directed to verify the nature of payment with the C&F agreement, relevant bills of authenticated transport operators and decide the issue afresh on merits.
Addition u/s 40(a)(ia) - Failure to deduct TDS on expenditure debited as export charges to the Profit & Loss account - AO directed to verify the nature of payment with the C&F agreement, relevant bills of authenticated transport operators and decide the issue afresh on merits.
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