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...
E-filing Rules - seeking direction to the DRTs and DRATs across the country to continue with hybrid filing of pleadings and applications before them - The representations by the Bar Associations on specific difficulties faced in the process of e-filing, and the reports prepared by the Chairpersons of the DRATs and the Presiding Officers of the DRTs should be cognizant of digital exclusion on the basis of gender, while submitting their respective representations/ reports. The help desks can consider providing a dedicated portal to address the grievances of female litigants - There is no reason to postulate that there is a gender divide in one’s inherent ability to use technology. - SC
E-filing Rules - seeking direction to the DRTs and DRATs across the country to continue with hybrid filing of pleadings and applications before them - The representations by the Bar Associations on specific difficulties faced in the process of e-filing, and the reports prepared by the Chairpersons of the DRATs and the Presiding Officers of the DRTs should be cognizant of digital exclusion on the basis of gender, while submitting their respective representations/ reports. The help desks can consider providing a dedicated portal to address the grievances of female litigants - There is no reason to postulate that there is a gender divide in one’s inherent ability to use technology. - SC
Note: It is a system-generated summary and is for quick reference only.