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...
Refund of duty drawback on the customs component - All Industry Rate - the respondents are directed to accept and allow the claims of the petitioner, whereby duty drawback of the customs component on supplies made by the Domestic Tariff Area (DTA) unit to the petitioner in the category of ‘recipient of goods’ is made under Column ‘B’ of All Industry Rate, without insisting on actual duty-paid documents. - HC
Refund of duty drawback on the customs component - All Industry Rate - the respondents are directed to accept and allow the claims of the petitioner, whereby duty drawback of the customs component on supplies made by the Domestic Tariff Area (DTA) unit to the petitioner in the category of ‘recipient of goods’ is made under Column ‘B’ of All Industry Rate, without insisting on actual duty-paid documents. - HC
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