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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Accrual of expenditure liability - correct year of assessment - On perusal of the order of AO who has given the detailed finding that why the above liability did not accrue in assessment year 13-14 but in assessment year 12-13, based on the appreciation of the agreement shown by the assessee cannot be found fault with - Additions confirmed - AT
Accrual of expenditure liability - correct year of assessment - On perusal of the order of AO who has given the detailed finding that why the above liability did not accrue in assessment year 13-14 but in assessment year 12-13, based on the appreciation of the agreement shown by the assessee cannot be found fault with - Additions confirmed - AT
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