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...
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Appointment of respondents 4 and 5 to the office of the Vice President of the Income Tax Appellate Tribunal - principal objection of the petitioner is that these interim orders of the Apex Court do not apply to an appointment made on 22.01.2020 - The petitioner has completely failed to establish that the appointments are contrary to the relevant parent Act or the rules framed thereunder. Accordingly, there is no merit in the petitioner’s challenge - HC
Appointment of respondents 4 and 5 to the office of the Vice President of the Income Tax Appellate Tribunal - principal objection of the petitioner is that these interim orders of the Apex Court do not apply to an appointment made on 22.01.2020 - The petitioner has completely failed to establish that the appointments are contrary to the relevant parent Act or the rules framed thereunder. Accordingly, there is no merit in the petitioner’s challenge - HC
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