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...
Recognition u/s 80G - already granted registration u/s 12AA - trust is generating surplus year after year and majority of receipts are by way of tuition fee and others. - reasons cited by Ld.CIT(E) are not the requirements mandated by provisions of the act, and cannot be the basis for rejection of assessee’s application for recognition under section 80G.
Recognition u/s 80G - already granted registration u/s 12AA - trust is generating surplus year after year and majority of receipts are by way of tuition fee and others. - reasons cited by Ld.CIT(E) are not the requirements mandated by provisions of the act, and cannot be the basis for rejection of assessee’s application for recognition under section 80G.
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