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 ...
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Disallowance of depreciation ETP plant - Merely because a bill submitted by the assessee was bogus or fabricated cannot negate the other evidences such as the inspection carried out after repair of the ETP plant by the officials of the MPCB, carriage of the various parts of the plant through transporters from Delhi to Aurangabad, payments made through banking Channel etc. - depreciation allowable
Disallowance of depreciation ETP plant - Merely because a bill submitted by the assessee was bogus or fabricated cannot negate the other evidences such as the inspection carried out after repair of the ETP plant by the officials of the MPCB, carriage of the various parts of the plant through transporters from Delhi to Aurangabad, payments made through banking Channel etc. - depreciation allowable
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