Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Validity of the assessment order passed u/s 153C read with Section 153A and 143(3) - satisfaction of the AO of the person searched is essential for assuming the jurisdiction u/s 153C by the AO of such other person - notice u/s 153C issued by the AO of the person searched lacks jurisdiction which is not curable by virtue of provision of Section 292B - AT
Validity of the assessment order passed u/s 153C read with Section 153A and 143(3) - satisfaction of the AO of the person searched is essential for assuming the jurisdiction u/s 153C by the AO of such other person - notice u/s 153C issued by the AO of the person searched lacks jurisdiction which is not curable by virtue of provision of Section 292B - AT
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