Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
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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