Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Assessment of trust - addition made u/s 115BBC on account of anonymous donations - The ITAT held that the addition made by the AO was not in accordance with the provisions of section 115BBC(3) since the statute does not require the Assessee to maintain PAN and bank account statements of donors, only the identity indicating name and address. Therefore, the addition made by the AO was not sustainable and was deleted.
Assessment of trust - addition made u/s 115BBC on account of anonymous donations - The ITAT held that the addition made by the AO was not in accordance with the provisions of section 115BBC(3) since the statute does not require the Assessee to maintain PAN and bank account statements of donors, only the identity indicating name and address. Therefore, the addition made by the AO was not sustainable and was deleted.
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