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...
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TDS u/s 194I - Disallowance u/s. 40(a)(ia) - property owned by three persons jointly - in terms of Section 27, the owners did not constitute an AOP but they had to be regarded as co-owners of the house property - since the rent paid to each individual does not exceed ₹ 1,80,000/ annually - Section 194I not applicable
TDS u/s 194I - Disallowance u/s. 40(a)(ia) - property owned by three persons jointly - in terms of Section 27, the owners did not constitute an AOP but they had to be regarded as co-owners of the house property - since the rent paid to each individual does not exceed ₹ 1,80,000/ annually - Section 194I not applicable
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