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...
Release of detained gold articles was directed subject to compliance with the appellate order requiring payment of customs duty, redemption fine and penalty, because the principal relief sought had already been substantially granted and the revisional order had affirmed that relief in substance. Warehouse charges were waived for the period from the date of the appellate order until actual release, as the petitioner should not be burdened after redemption and release had been permitted. The writ petition was otherwise disposed of without further interference on merits.
Release of detained gold articles was directed subject to compliance with the appellate order requiring payment of customs duty, redemption fine and penalty, because the principal relief sought had already been substantially granted and the revisional order had affirmed that relief in substance. Warehouse charges were waived for the period from the date of the appellate order until actual release, as the petitioner should not be burdened after redemption and release had been permitted. The writ petition was otherwise disposed of without further interference on merits.
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