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...
Validity of faceless assessment u/s 143 (3) r.w.s 144B - period of limitation - shorter period to respond - The assessment order passed u/s 144B read with Section 263 of the Act for the assessment year 2015-16 is quashed and set aside. - Matter restored back to AO - HC
Validity of faceless assessment u/s 143 (3) r.w.s 144B - period of limitation - shorter period to respond - The assessment order passed u/s 144B read with Section 263 of the Act for the assessment year 2015-16 is quashed and set aside. - Matter restored back to AO - HC
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