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...
Interest on the refund amount of pre-deposit - the amount remained with the revenue unadjusted by way of pre-deposit. - It is further found under the facts and circumstances, that such pre-deposit was made under protest - Such interest on refund should be granted within a period of 45 days from the date of receipt of copy of this order. - AT
Interest on the refund amount of pre-deposit - the amount remained with the revenue unadjusted by way of pre-deposit. - It is further found under the facts and circumstances, that such pre-deposit was made under protest - Such interest on refund should be granted within a period of 45 days from the date of receipt of copy of this order. - AT
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