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...
Offence punishable u/s 276C(2) - In the present case, the allegations in both the proceedings are similar - demand raised by the Department is not crystallized as the appeal preferred by the petitioner is pending adjudication on merits.Since the petitioner has already deposited a substantial part of the demand raised by the Department, this Court is of the opinion that the continuation of the prosecution against the petitioner for the same allegations could not be permitted. - Prosecution proceedings stayed - HC
Offence punishable u/s 276C(2) - In the present case, the allegations in both the proceedings are similar - demand raised by the Department is not crystallized as the appeal preferred by the petitioner is pending adjudication on merits.Since the petitioner has already deposited a substantial part of the demand raised by the Department, this Court is of the opinion that the continuation of the prosecution against the petitioner for the same allegations could not be permitted. - Prosecution proceedings stayed - HC
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