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...
Offence under Section 138 of the Negotiable Instruments Act - Dishonor of cheque due to insufficient funds - respondent herein has not rebutted the presumption invoked u/s 139 - Further, he has not probabilised his defence. Hence, the onus does not shift to the complainant - HC
Offence under Section 138 of the Negotiable Instruments Act - Dishonor of cheque due to insufficient funds - respondent herein has not rebutted the presumption invoked u/s 139 - Further, he has not probabilised his defence. Hence, the onus does not shift to the complainant - HC
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