Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
Penalty u/s 271D - period of limitation - CIT(A) took the date on which the one year period from the end of the financial year in which the notice was issued as 31/03/2022. - We are unable to understand where from this date has come. Expiry of one year is not relatable to this date either from the date of the assessment order for the assessment year 2017-18 or from the date of issuance of notice u/s 271D of the Act, initiating the proceedings. - AT
Penalty u/s 271D - period of limitation - CIT(A) took the date on which the one year period from the end of the financial year in which the notice was issued as 31/03/2022. - We are unable to understand where from this date has come. Expiry of one year is not relatable to this date either from the date of the assessment order for the assessment year 2017-18 or from the date of issuance of notice u/s 271D of the Act, initiating the proceedings. - AT
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TaxTMI 
TaxTMI 
