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...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Second SCN issued pending adjudication of first SCN subsequently withdrawn - jurisdiction of first SCN challenged - withdrawal of first SCN after issuance of second SCN for differential amount not identical - second SCN within limitation period u/s 28(4) - opportunity to submit reply before authority - no error apparent - review to reagitate grounds already considered impermissible - review to raise new grounds not argued earlier impermissible - review dismissed.
Second SCN issued pending adjudication of first SCN subsequently withdrawn - jurisdiction of first SCN challenged - withdrawal of first SCN after issuance of second SCN for differential amount not identical - second SCN within limitation period u/s 28(4) - opportunity to submit reply before authority - no error apparent - review to reagitate grounds already considered impermissible - review to raise new grounds not argued earlier impermissible - review dismissed.
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