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...
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Penalty u/s 271D - contravention of provisions of Section 269SS - Cash transaction between the Company and its Director - a. cash utilized for purchase of stamps - b. cash deposited in the bank account of the compnay by the Director - It could not be shown as to why the transactions could not be undertaken in compliance with the prescribed modes u/s 269SS. - Levy of penalty confirmed - AT
Penalty u/s 271D - contravention of provisions of Section 269SS - Cash transaction between the Company and its Director - a. cash utilized for purchase of stamps - b. cash deposited in the bank account of the compnay by the Director - It could not be shown as to why the transactions could not be undertaken in compliance with the prescribed modes u/s 269SS. - Levy of penalty confirmed - AT
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