Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Restoration of deemed withdrawal of appeal - Declaration filed by the assessee u/s. 4(1) of the Direct Tax Vivad Se Vishwas Act, 2020 found as false - the Revenue cannot take shelter under sub-section (7) of section 4 of the DTVSVS Act, 2020. - appeal filed by the assessee is deemed to have been revived - AT
Restoration of deemed withdrawal of appeal - Declaration filed by the assessee u/s. 4(1) of the Direct Tax Vivad Se Vishwas Act, 2020 found as false - the Revenue cannot take shelter under sub-section (7) of section 4 of the DTVSVS Act, 2020. - appeal filed by the assessee is deemed to have been revived - AT
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