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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Insolvency and BankruptcyNovember 19, 2022Case LawsTri
Validity of order of CoC rejecting the claim - Seeking to release the lawful dues of the Applicant and credit/make payment of TDS - Related party - Applicants had considerable control over the management of affairs of the Corporate Debtor - If in commercial wisdom the CoC has rejected the resolution for payment of salary to the Applicants, the question of reversing the decision cannot be considered - Tri
Validity of order of CoC rejecting the claim - Seeking to release the lawful dues of the Applicant and credit/make payment of TDS - Related party - Applicants had considerable control over the management of affairs of the Corporate Debtor - If in commercial wisdom the CoC has rejected the resolution for payment of salary to the Applicants, the question of reversing the decision cannot be considered - Tri
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