Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
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Charitable activity - eligibility for registration u/s 12AA - commissioner considering all the factual aspects recorded his dis-satisfaction u/s 12AA(1). Tribunal requires to pass speaking order to give a factual finding as to how the Commissioner erred in appreciating the materials placed before him - Matter restored before ITAT
Charitable activity - eligibility for registration u/s 12AA - commissioner considering all the factual aspects recorded his dis-satisfaction u/s 12AA(1). Tribunal requires to pass speaking order to give a factual finding as to how the Commissioner erred in appreciating the materials placed before him - Matter restored before ITAT
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