Concurrent anticipatory-bail jurisdiction permits applications before either forum, while secured evidence may negate custodial interrogation in GST e...
Transfer Pricing Officer jurisdiction is transaction-specific, excluding permanent establishment determinations and requiring independent assessment o...
Belated furnishing of a charitable trust's prescribed audit report in Form 10BB, after uploading Form 10B, does not by itself justify denial of exemption. Applying the jurisdictional High Court ruling, ITAT required verification of the belated Form 10BB before granting the claim. The lower authorities' orders were set aside, and the exemption was directed to be allowed upon proper verification; the appeal succeeded for statistical purposes.
Belated furnishing of a charitable trust's prescribed audit report in Form 10BB, after uploading Form 10B, does not by itself justify denial of exemption. Applying the jurisdictional High Court ruling, ITAT required verification of the belated Form 10BB before granting the claim. The lower authorities' orders were set aside, and the exemption was directed to be allowed upon proper verification; the appeal succeeded for statistical purposes.
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TaxTMI 
TaxTMI 
of 4894 
