Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Application of income - once the AO u/s 11(3A) allow the assessee to apply the income for such other charitable or religious purposes, as is specified in the application, which is in conformity with the objects of the trust- benefit u/s 11(2) allowable and no addition permissible u/s 11(3)
Application of income - once the AO u/s 11(3A) allow the assessee to apply the income for such other charitable or religious purposes, as is specified in the application, which is in conformity with the objects of the trust- benefit u/s 11(2) allowable and no addition permissible u/s 11(3)
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