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...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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Undisclosed rental income - survey operation u/s. 133A - Needless to say, since this amount is on account of rental income, then standard deduction needs to be granted to the assessee and the AO is directed to do so in accordance to law
Undisclosed rental income - survey operation u/s. 133A - Needless to say, since this amount is on account of rental income, then standard deduction needs to be granted to the assessee and the AO is directed to do so in accordance to law
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