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...
Discusses legal issues arising from detention, seizure and release of goods in transit where the taxpayer deposited an assessed amount under protest. Highlights that payment under protest cannot be treated as acceptance of proposed penalty and that a proper order under the relevant detention provision must be speaking and reasoned. Emphasises requirement to afford opportunity of hearing and observe principles of natural justice before recording that no objection was filed. Notes interaction with deeming provisions and procedural irregularities in service/uploading of orders, and identifies remand for fresh consideration to permit fresh hearing and consideration of objections.
Discusses legal issues arising from detention, seizure and release of goods in transit where the taxpayer deposited an assessed amount under protest. Highlights that payment under protest cannot be treated as acceptance of proposed penalty and that a proper order under the relevant detention provision must be speaking and reasoned. Emphasises requirement to afford opportunity of hearing and observe principles of natural justice before recording that no objection was filed. Notes interaction with deeming provisions and procedural irregularities in service/uploading of orders, and identifies remand for fresh consideration to permit fresh hearing and consideration of objections.
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