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...
Clandestine removal demand based on electrical consumption was challenged. Average electricity consumption for certain periods was calculated. Cross-examination of officials whose statements were relied upon was denied, violating natural justice principles. The Tribunal consistently rejected electricity consumption-based quantification using Dr. Batra's formula. However, in this case, the Revenue calculated actual average consumption without using the formula. The appellant's argument regarding applicability of case law was rejected. The appellant was denied the opportunity to cross-examine persons whose statements were relied upon, contrary to the High Court's ruling allowing such cross-examination. The matter was remanded to the Adjudicating Authority to provide the appellant an opportunity for cross-examination.
Clandestine removal demand based on electrical consumption was challenged. Average electricity consumption for certain periods was calculated. Cross-examination of officials whose statements were relied upon was denied, violating natural justice principles. The Tribunal consistently rejected electricity consumption-based quantification using Dr. Batra's formula. However, in this case, the Revenue calculated actual average consumption without using the formula. The appellant's argument regarding applicability of case law was rejected. The appellant was denied the opportunity to cross-examine persons whose statements were relied upon, contrary to the High Court's ruling allowing such cross-examination. The matter was remanded to the Adjudicating Authority to provide the appellant an opportunity for cross-examination.
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