Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Exemption u/s 10(23C)(iiiad) - learning centre affiliated with PTU - an authorized learning centre has to honour the obligations set out by PTU for providing education to enrolled students and has to employ teachers for taking classes of enrolled students - such centre of PTU would fall within the realm of the definition of the term ‘education’ as envisaged in Sec. 2(15) - exemption allowable
Exemption u/s 10(23C)(iiiad) - learning centre affiliated with PTU - an authorized learning centre has to honour the obligations set out by PTU for providing education to enrolled students and has to employ teachers for taking classes of enrolled students - such centre of PTU would fall within the realm of the definition of the term ‘education’ as envisaged in Sec. 2(15) - exemption allowable
Note: It is a system-generated summary and is for quick reference only.