Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Condonation of delay - revision u/s 264 - as the order u/s 143(1) came to be passed within this one year itself, writ petitioner had taken the first step to have income excluded /exempted qua said AY by filing a revised return which was rejected on the technical ground - this was first step qua section 264 application/petition well within the one year time frame - delay condoned
Condonation of delay - revision u/s 264 - as the order u/s 143(1) came to be passed within this one year itself, writ petitioner had taken the first step to have income excluded /exempted qua said AY by filing a revised return which was rejected on the technical ground - this was first step qua section 264 application/petition well within the one year time frame - delay condoned
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