Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Donation to Bharatiya Janata Party - The assessee has not given any advertisement in souvenir of the political party therefore not hit by the provisions of section 37(2B) - expenditure was incurred wholly and exclusively for the purpose of business and was not in personal nature, hence allowable - AT
Donation to Bharatiya Janata Party - The assessee has not given any advertisement in souvenir of the political party therefore not hit by the provisions of section 37(2B) - expenditure was incurred wholly and exclusively for the purpose of business and was not in personal nature, hence allowable - AT
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