Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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Registration of trust u/s 12AA(1)(b) r.w.s 10(23C)(iiiad) - franchisee fee paid to Zee Learn Ltd - If the existence of the assessee was not for the purposes of profit, but solely for educational purpose, then the receipts of the assessee, if the same did not exceed ₹ 1 crore per annum, will be outside the purview of total income - AT
Registration of trust u/s 12AA(1)(b) r.w.s 10(23C)(iiiad) - franchisee fee paid to Zee Learn Ltd - If the existence of the assessee was not for the purposes of profit, but solely for educational purpose, then the receipts of the assessee, if the same did not exceed ₹ 1 crore per annum, will be outside the purview of total income - AT
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