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...
A miscellaneous application filed after disposal was held maintainable only for correction of clerical or arithmetical errors, or in exceptional cases where an executory order becomes impossible because of later events; it could not be used to rewrite the final order, and was dismissed as a disguised review and abuse of process. The Court also held that the signed order uploaded after chamber corrections alone constituted the final operative order. Changes from the dictated draft, including disposal with liberty to pursue remedies and omission of a status quo direction, were treated as permissible refinement and correction rather than material alteration requiring rehearing.
A miscellaneous application filed after disposal was held maintainable only for correction of clerical or arithmetical errors, or in exceptional cases where an executory order becomes impossible because of later events; it could not be used to rewrite the final order, and was dismissed as a disguised review and abuse of process. The Court also held that the signed order uploaded after chamber corrections alone constituted the final operative order. Changes from the dictated draft, including disposal with liberty to pursue remedies and omission of a status quo direction, were treated as permissible refinement and correction rather than material alteration requiring rehearing.
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