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...
Retention by the State of tax paid in excess or twice is inconsistent with the constitutional prohibition on taxation without legal authority; where a tax liability has been discharged, amounts deposited mistakenly or by double payment must be restituted. The administrative refusal to refund based solely on the statutory time limit for refund applications is inapplicable when retention would violate Article 265. Accordingly, a refund claim for tax paid under mistake cannot be denied exclusively by invoking the limitation provision, and the writ seeking restitution was allowed.
Retention by the State of tax paid in excess or twice is inconsistent with the constitutional prohibition on taxation without legal authority; where a tax liability has been discharged, amounts deposited mistakenly or by double payment must be restituted. The administrative refusal to refund based solely on the statutory time limit for refund applications is inapplicable when retention would violate Article 265. Accordingly, a refund claim for tax paid under mistake cannot be denied exclusively by invoking the limitation provision, and the writ seeking restitution was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
