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...
CENVAT Credit - duty paying documents - Allegation of non-receipt of goods - The benefit of doubt goes in favour of the appellants that they have received the goods against cenvatable invoices, in question and made payment through account payee cheque. The goods received by the appellant for manufacturing of goods, which has been cleared on payment of duty.
CENVAT Credit - duty paying documents - Allegation of non-receipt of goods - The benefit of doubt goes in favour of the appellants that they have received the goods against cenvatable invoices, in question and made payment through account payee cheque. The goods received by the appellant for manufacturing of goods, which has been cleared on payment of duty.
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