Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
Exemption u/s 10(23C)(iiiab) - As per AO grants received during the year were not received wholly from Government but from other sources also - institutions receiving substantial grant less than 50% of the total contribution by the Government - Exemption cannot be denied - AT
Exemption u/s 10(23C)(iiiab) - As per AO grants received during the year were not received wholly from Government but from other sources also - institutions receiving substantial grant less than 50% of the total contribution by the Government - Exemption cannot be denied - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
