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...
Goods were detained based on assumptions that they were not on normal route and driver had mobile number of dealer in different district, despite accompanying documents being proper. Court held that authorities failed to establish intention to evade tax payment (mens ria). Since mens ria was absent, orders detaining goods were quashed. Petition allowed.
Goods were detained based on assumptions that they were not on normal route and driver had mobile number of dealer in different district, despite accompanying documents being proper. Court held that authorities failed to establish intention to evade tax payment (mens ria). Since mens ria was absent, orders detaining goods were quashed. Petition allowed.
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