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...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Power of Tribunal to dismiss the Appeals for want of prosecution - Even if the assessee could not appear, the Tribunal should decided the appeal on merits, ex parte, after hearing the Revenue Side - dismissal of the appeal for want of prosecution is not only illegal but also entails further litigation - Tribunals should not shirk their responsibility to decide the cases on merits
Power of Tribunal to dismiss the Appeals for want of prosecution - Even if the assessee could not appear, the Tribunal should decided the appeal on merits, ex parte, after hearing the Revenue Side - dismissal of the appeal for want of prosecution is not only illegal but also entails further litigation - Tribunals should not shirk their responsibility to decide the cases on merits
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