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...
Seeking amendment in the bills of entry - Refund of customs duty wrongly paid - The appellant imported Fitbit Wearable Devices and sought a refund after realizing incorrect classification. The Commissioner (Appeals) allowed the refund for three entries but rejected it for eight, citing non-reassessment and pending amendment applications. The Tribunal directed the Deputy Commissioner to expedite the decision on the pending amendment application.
Seeking amendment in the bills of entry - Refund of customs duty wrongly paid - The appellant imported Fitbit Wearable Devices and sought a refund after realizing incorrect classification. The Commissioner (Appeals) allowed the refund for three entries but rejected it for eight, citing non-reassessment and pending amendment applications. The Tribunal directed the Deputy Commissioner to expedite the decision on the pending amendment application.
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