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...
Application under Rule 27 of the ITAT Rules, 1963 - additional grounds - Rule 27 clearly set out that the respondent ‘may support the order appealed against on any of the grounds decided against him’ - Thus, Application filed under Rule 27 is admitted with additional grounds
Application under Rule 27 of the ITAT Rules, 1963 - additional grounds - Rule 27 clearly set out that the respondent ‘may support the order appealed against on any of the grounds decided against him’ - Thus, Application filed under Rule 27 is admitted with additional grounds
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