Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Denial of deduction u/s 10B - alternate claim of assessee for deduction under section 10A - after the amendment it is not case of exemption but a case of deduction under section 10A of the Act.
Denial of deduction u/s 10B - alternate claim of assessee for deduction under section 10A - after the amendment it is not case of exemption but a case of deduction under section 10A of the Act.
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