Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Denial of exemption u/s 11 - cancellation of registration u/s 12AA(3) - Since the assessee is in the micro finance activity, the activity itself is a charitable activity - advances were made to the rural poor - CIT has not proved that there is no charitable activity and the society is not genuine and is running on commercial activity with tangible evidence. - Registration restored - AT
Denial of exemption u/s 11 - cancellation of registration u/s 12AA(3) - Since the assessee is in the micro finance activity, the activity itself is a charitable activity - advances were made to the rural poor - CIT has not proved that there is no charitable activity and the society is not genuine and is running on commercial activity with tangible evidence. - Registration restored - AT
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