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...
Maintainability of appeal - approval committee did not consist of two Chief Commissioners of Central Excise - The said power is exercised by the Committee of Chief Commissioners only when the order or decision is that of the Commissioner. It does not apply when the order or decision is by an officer/authority subordinate to the Commissioner. - HC
Maintainability of appeal - approval committee did not consist of two Chief Commissioners of Central Excise - The said power is exercised by the Committee of Chief Commissioners only when the order or decision is that of the Commissioner. It does not apply when the order or decision is by an officer/authority subordinate to the Commissioner. - HC
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