Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Rectification u/s 254 - non consideration of admission of additional evidence - Bench has to evaluate the admissibility of the additional evidence and then, it has to evaluate whether the additional evidence filed by the assessee will have a bearing to lead a different conclusion or come to conclusion as per earlier bench decision - Rectification application accepted
Rectification u/s 254 - non consideration of admission of additional evidence - Bench has to evaluate the admissibility of the additional evidence and then, it has to evaluate whether the additional evidence filed by the assessee will have a bearing to lead a different conclusion or come to conclusion as per earlier bench decision - Rectification application accepted
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