Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Extended period of limitation - There has been a plethora of judgments holding that existing confusion cannot be attributed as an act of having intention to evade the duty - the demand beyond the normal period of limitation is held to be barred by time.
Extended period of limitation - There has been a plethora of judgments holding that existing confusion cannot be attributed as an act of having intention to evade the duty - the demand beyond the normal period of limitation is held to be barred by time.
Note: It is a system-generated summary and is for quick reference only.