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...
Provisional attachment order u/s 5 of PMLA Act challenged. Court held no third-party rights can be created over attached properties. Direction to restore possession to respondent upheld, subject to attachment order. Appellant's contention regarding notice period adherence to be decided by Appellate Tribunal. Possession of seven properties to remain with respondent, subject to attachment order. Appeal disposed of.
Provisional attachment order u/s 5 of PMLA Act challenged. Court held no third-party rights can be created over attached properties. Direction to restore possession to respondent upheld, subject to attachment order. Appellant's contention regarding notice period adherence to be decided by Appellate Tribunal. Possession of seven properties to remain with respondent, subject to attachment order. Appeal disposed of.
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