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...
Nature of expenses - river diversion expense and HT line shifting expense - It became necessary for the appellant to shift the same for mining operation; similarly river diversion was also necessary to undertake the mining activities - Allowed as revenue expenditure - AT
Nature of expenses - river diversion expense and HT line shifting expense - It became necessary for the appellant to shift the same for mining operation; similarly river diversion was also necessary to undertake the mining activities - Allowed as revenue expenditure - AT
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