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 ...
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Assessment u/s 153A - Time limit for completion of assessments and reassessments - The contention that passing fresh assessment order pursuant to the Tribunal’s order dated 07.01.2016, is barred under the provisions to Section 153(3) and 153(4) of the Act, is merited. - We also express our displeasure in the manner the present matter has been dealt with by the concerned officer. - HC
Assessment u/s 153A - Time limit for completion of assessments and reassessments - The contention that passing fresh assessment order pursuant to the Tribunal’s order dated 07.01.2016, is barred under the provisions to Section 153(3) and 153(4) of the Act, is merited. - We also express our displeasure in the manner the present matter has been dealt with by the concerned officer. - HC
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