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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Condonation of delay in filing appeal - a prompt decision was taken to prefer an appeal and the communication was sent by the applicant to the advocate making a request to file the appeal against the order of the learned Single Judge but thereafter the appeal was not filed within time and the same was filed with delay of 766 days - It is settled position of law that a party cannot be made to suffer on account of the fault or lapses committed by the advocate. - HC
Condonation of delay in filing appeal - a prompt decision was taken to prefer an appeal and the communication was sent by the applicant to the advocate making a request to file the appeal against the order of the learned Single Judge but thereafter the appeal was not filed within time and the same was filed with delay of 766 days - It is settled position of law that a party cannot be made to suffer on account of the fault or lapses committed by the advocate. - HC
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