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...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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Where recovery of a disputed demand was stayed under section 220(6), the High Court held that the Department could not adjust a later-year refund against that stayed demand. The adjustment was treated as illegal, arbitrary and perfunctory because the stay remained operative until disposal of the first appeal. The Court exercised writ jurisdiction to interfere and directed release of the refund computed under the intimation for the later assessment year, together with statutory interest under section 244A, within the time fixed by the Court.
Where recovery of a disputed demand was stayed under section 220(6), the High Court held that the Department could not adjust a later-year refund against that stayed demand. The adjustment was treated as illegal, arbitrary and perfunctory because the stay remained operative until disposal of the first appeal. The Court exercised writ jurisdiction to interfere and directed release of the refund computed under the intimation for the later assessment year, together with statutory interest under section 244A, within the time fixed by the Court.
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