Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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...
Dishonor of cheque - No doubt, the Court can draw presumption, but in order to draw presumption, the complainant has to discharge his burden to prove the transaction between himself and the accused. When such being the case and when specific contention was taken by the accused that the cheque was taken as a security and the same has been misused, the complainant ought to have explained the same and the same has not been done
Dishonor of cheque - No doubt, the Court can draw presumption, but in order to draw presumption, the complainant has to discharge his burden to prove the transaction between himself and the accused. When such being the case and when specific contention was taken by the accused that the cheque was taken as a security and the same has been misused, the complainant ought to have explained the same and the same has not been done
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