Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Rejection of appeals - The order passed u/s. 263 cannot come into the way of ld. CIT(A) to dispose the appeal filed by assessee against impugned assessment orders as these proceedings are independent proceedings - AT
Rejection of appeals - The order passed u/s. 263 cannot come into the way of ld. CIT(A) to dispose the appeal filed by assessee against impugned assessment orders as these proceedings are independent proceedings - AT
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