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...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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Reassessment notice u/s 148 - in pursuant to notice u/s 142(1), petitioner had furnished complete details with various documentary evidence and case was discussed by the ITO - It cannot be said that the tangible material which is said to have come to the notice of the AO was not taken into consideration and the income chargeable to tax have escaped assessment - reopening on the basis of the very same material, is change of opinion - notice quashed
Reassessment notice u/s 148 - in pursuant to notice u/s 142(1), petitioner had furnished complete details with various documentary evidence and case was discussed by the ITO - It cannot be said that the tangible material which is said to have come to the notice of the AO was not taken into consideration and the income chargeable to tax have escaped assessment - reopening on the basis of the very same material, is change of opinion - notice quashed
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