Section 7 admission requires established financial debt and default, not precise interest quantification, while post-suspension defaults remain action...
Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Deduction u/s 10B – exemption period when EOU acts as a DTA unit - 10 year period of deduction u/s 10B should commence from AY 1996-97 during which the assessee started its production/manufacture - AT
Deduction u/s 10B – exemption period when EOU acts as a DTA unit - 10 year period of deduction u/s 10B should commence from AY 1996-97 during which the assessee started its production/manufacture - AT
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