Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
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Addition u/s 69 - cash deposits unexplained - the authorities below ought to have given a clear finding regarding withdrawals made by the assessee during the year under consideration. - the assessee deserves to get benefit of tele-scoping if the benefit of tele-scoping is allowed then the entire addition would not survive. - AT
Addition u/s 69 - cash deposits unexplained - the authorities below ought to have given a clear finding regarding withdrawals made by the assessee during the year under consideration. - the assessee deserves to get benefit of tele-scoping if the benefit of tele-scoping is allowed then the entire addition would not survive. - AT
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