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 ...
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When goods were prohibited goods it was primary duty of vessel operator not to allow same to be loaded into vessel – Thus, vessel operator having conscious knowledge of mis-declaration and exporting prohibited goods - levy of token penalty of ₹ 10,000/- (Rupees ten thousand only) on the vessel operator sends a wrong message to the society as to weak tax administration and bonus to evasion - AT
When goods were prohibited goods it was primary duty of vessel operator not to allow same to be loaded into vessel – Thus, vessel operator having conscious knowledge of mis-declaration and exporting prohibited goods - levy of token penalty of ₹ 10,000/- (Rupees ten thousand only) on the vessel operator sends a wrong message to the society as to weak tax administration and bonus to evasion - AT
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