Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Assessment of income after denial of exemption u/s 11 - assessing the gross receipts of the assessee society as its income - AO directed to consider the assessee’s claim for deduction of expenses as debited in the income and expenditure account under the provisions of the Act. - AT
Assessment of income after denial of exemption u/s 11 - assessing the gross receipts of the assessee society as its income - AO directed to consider the assessee’s claim for deduction of expenses as debited in the income and expenditure account under the provisions of the Act. - AT
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