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...
Violation of principles of natural justice - SCN different from impugned order - Re-classification of imported goods - The Tribunal found that the first appellate authority correctly set aside the orders of the original authority. The re-classification by the original authority was unjustified as it was not proposed in the Show Cause Notice, and the principles of natural justice were violated. - AT
Violation of principles of natural justice - SCN different from impugned order - Re-classification of imported goods - The Tribunal found that the first appellate authority correctly set aside the orders of the original authority. The re-classification by the original authority was unjustified as it was not proposed in the Show Cause Notice, and the principles of natural justice were violated. - AT
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