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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Condonation of delay in filing appeal before the Tribunal - delay of 1529 days - Petitioner submitted that a lenient view may be taken, since the appellant is being officiated by official liquidator and further, the appellant has very good case on merits - Delay condoned subject to cost of Rs. 15,000 - HC
Condonation of delay in filing appeal before the Tribunal - delay of 1529 days - Petitioner submitted that a lenient view may be taken, since the appellant is being officiated by official liquidator and further, the appellant has very good case on merits - Delay condoned subject to cost of Rs. 15,000 - HC
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