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...
Allegation of corruption against the Assistant Commissioner (Assessment) - Irregularity in passing the assessment order - There can be no doubt with regard to the fact that the assessment orders passed by the petitioner are in the nature of definitive judgments in legal proceedings - He had discharged functions as a “Judge” - The petitioner is entitled to get the protection envisaged under Section 3(1) of the Judges (Protection) Act, 1985 in respect of the assessment orders - Prosecution against him, which is based merely on those assessment orders, is barred and not maintainable in law - HC
Allegation of corruption against the Assistant Commissioner (Assessment) - Irregularity in passing the assessment order - There can be no doubt with regard to the fact that the assessment orders passed by the petitioner are in the nature of definitive judgments in legal proceedings - He had discharged functions as a “Judge” - The petitioner is entitled to get the protection envisaged under Section 3(1) of the Judges (Protection) Act, 1985 in respect of the assessment orders - Prosecution against him, which is based merely on those assessment orders, is barred and not maintainable in law - HC
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