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 differential duty for the period prior to amendment in 2006 - the amendment cannot be considered to be retrospective in nature; and cannot be made applicable to pending proceedings. - Tri
Interest on the differential duty for the period prior to amendment in 2006 - the amendment cannot be considered to be retrospective in nature; and cannot be made applicable to pending proceedings. - Tri
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