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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Wrongful withholding of laptops (after resignation) which is punishable u/s 452 of the Companies Act, 2013 - Former employee of the company - The petitioners have returned the property and since, in the facts and circumstances, it cannot be said that they had initially wrongfully withheld the property, the continuation of the impugned prosecution would be an abuse of process of law. - The prosecution proceedings quashed. - HC
Wrongful withholding of laptops (after resignation) which is punishable u/s 452 of the Companies Act, 2013 - Former employee of the company - The petitioners have returned the property and since, in the facts and circumstances, it cannot be said that they had initially wrongfully withheld the property, the continuation of the impugned prosecution would be an abuse of process of law. - The prosecution proceedings quashed. - HC
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