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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Maintainability of writ petition where the assessee has failed to file the statutory appeal within the prescribed time limit - After expiry of the limitation period of filing appeal, the writ petition filed by the petitioner challenging the impugned order is not maintainable. - HC
Maintainability of writ petition where the assessee has failed to file the statutory appeal within the prescribed time limit - After expiry of the limitation period of filing appeal, the writ petition filed by the petitioner challenging the impugned order is not maintainable. - HC
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