Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
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Unexplained cash credit u/s 68 - the transactions made by the assessee are controlled by the Government of West Bengal. No infirmity has been reported by the State Government with the regard to the transactions carried out by the assessee during the year - no additions - AT
Unexplained cash credit u/s 68 - the transactions made by the assessee are controlled by the Government of West Bengal. No infirmity has been reported by the State Government with the regard to the transactions carried out by the assessee during the year - no additions - AT
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