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...
Section 50C would have no application when it was a case of transfer of plot which was stock in trade and the income from such transaction was treated as business income. - AT
Section 50C would have no application when it was a case of transfer of plot which was stock in trade and the income from such transaction was treated as business income. - AT
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