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...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Deduction u/s 80IB - allocation of expenses, from Head Office - even if the assessee has made some allocation in the present year, it has to be seen that such allocation is in line with the allocation made in earlier years as per the direction of the Tribunal. - AT
Deduction u/s 80IB - allocation of expenses, from Head Office - even if the assessee has made some allocation in the present year, it has to be seen that such allocation is in line with the allocation made in earlier years as per the direction of the Tribunal. - AT
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