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...
Withholding of Refund of accumulated Input Tax Credit - there is no order staying the operation of the order-in-appeal dated 19.06.2023 - It cannot be accepted that the respondents can withhold the refund due to the petitioner on the ground as stated. - Refund directed to be made - HC
Withholding of Refund of accumulated Input Tax Credit - there is no order staying the operation of the order-in-appeal dated 19.06.2023 - It cannot be accepted that the respondents can withhold the refund due to the petitioner on the ground as stated. - Refund directed to be made - HC
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