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...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
Mandatory procedure u/s 260A - scope and procedure to adopted by the HC u/s 260A - The appeal is heard on merits only on the questions framed by the High Court u/s 260A(3) provided u/s 260A(4) - If the High Court was of the view that the appeal did not involve any substantial question of law, it should have recorded a categorical finding and should have dismissed the appeal in limine.
Mandatory procedure u/s 260A - scope and procedure to adopted by the HC u/s 260A - The appeal is heard on merits only on the questions framed by the High Court u/s 260A(3) provided u/s 260A(4) - If the High Court was of the view that the appeal did not involve any substantial question of law, it should have recorded a categorical finding and should have dismissed the appeal in limine.
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TaxTMI 
TaxTMI 
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