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...
Status of the erstwhile ruler - treatment of property in the hands of successors - late Sawai Man Singh, the ruler, was filing the return in his individual capacity - rule of lineal primogeniture - there was no legal impediment for the legal representatives of the assessee to claim that the succession was of the HUF, upon the death of Sawai Man Singh.
Status of the erstwhile ruler - treatment of property in the hands of successors - late Sawai Man Singh, the ruler, was filing the return in his individual capacity - rule of lineal primogeniture - there was no legal impediment for the legal representatives of the assessee to claim that the succession was of the HUF, upon the death of Sawai Man Singh.
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