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...
Scrutiny assessment - issuance of notice u/s 143(2) - Non compliance of assessee v/s Non compliance of AO - Can assessee take advantage of his own non compliance - Revenue should be given full opportunity by the CIT(A) to canvass all the grounds.
Scrutiny assessment - issuance of notice u/s 143(2) - Non compliance of assessee v/s Non compliance of AO - Can assessee take advantage of his own non compliance - Revenue should be given full opportunity by the CIT(A) to canvass all the grounds.
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