Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Reassessment - there is a distinction between the ‘power of review’ and ‘power to re-assess’ - The source of information were not in possession of the AO at the time of framing assessment - petition dismissed - HC
Reassessment - there is a distinction between the ‘power of review’ and ‘power to re-assess’ - The source of information were not in possession of the AO at the time of framing assessment - petition dismissed - HC
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