Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Revision u/s 263 - limitation - assessment order passed u/s u/s 153A r.w.s. 143(3) - since Section 147 and section 153A operate in two different and distinct fields, hence decision of Apex Court given u/s 147 would not help the assessee - revision is within limitation
Revision u/s 263 - limitation - assessment order passed u/s u/s 153A r.w.s. 143(3) - since Section 147 and section 153A operate in two different and distinct fields, hence decision of Apex Court given u/s 147 would not help the assessee - revision is within limitation
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