Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Addition of 'on money' for the sale of the property u/s 69 - addition based on seller statement - no mention as to cross examination of the seller - no valuation of the property - specification of particular activities carried out by the vendors for earning income - appropriate to remand back to AO for verification
Addition of 'on money' for the sale of the property u/s 69 - addition based on seller statement - no mention as to cross examination of the seller - no valuation of the property - specification of particular activities carried out by the vendors for earning income - appropriate to remand back to AO for verification
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