Approved gratuity fund provisions remain deductible despite general actual-payment requirements, preventing revision of the allowed gratuity deduction...
Verification of intangible software expenditure and duplicated disallowances requires record-based reassessment before depreciation and income computa...
Cash receipt aggregation requires a single transaction, event or occasion; separate partner capital contributions cannot attract cash-receipt penaltie...
Approval u/s 80G(5)(vi) - fresh application rejected on ground that applicant has not filed any appeal before the Tribunal against the rejection of earlier 80G application - once the trust while making a fresh application has submitted all the required documents, the CIT should have decided the application on merit - remanded
Approval u/s 80G(5)(vi) - fresh application rejected on ground that applicant has not filed any appeal before the Tribunal against the rejection of earlier 80G application - once the trust while making a fresh application has submitted all the required documents, the CIT should have decided the application on merit - remanded
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4925 
