Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
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The High Court set aside the final assessment order and demand notice issued by the Income Tax department. The petitioner had filed an application u/s 35-A of the Income Tax Act manually, but failed to e-file the acknowledged copy of the application in Form No. 35-A despite repeated attempts between 29.12.2023 and 31.12.2023 due to technical glitches and bona fide reasons. The Court remitted the matter back to the Income Tax department for fresh reconsideration, accepting the petitioner's assertion that the failure to e-file was due to unavoidable circumstances and sufficient cause.
The High Court set aside the final assessment order and demand notice issued by the Income Tax department. The petitioner had filed an application u/s 35-A of the Income Tax Act manually, but failed to e-file the acknowledged copy of the application in Form No. 35-A despite repeated attempts between 29.12.2023 and 31.12.2023 due to technical glitches and bona fide reasons. The Court remitted the matter back to the Income Tax department for fresh reconsideration, accepting the petitioner's assertion that the failure to e-file was due to unavoidable circumstances and sufficient cause.
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