Rajalakshmi University Trust scientific research approval requires Form 10BD annual filings and Form 10BE donor certificates.

Limitation and condonation of delay in filing appeals: HC power under Article 226 allows condonation; impugned order set aside

Territorial jurisdiction of Tribunal benches: High Court restores appeals to original Delhi Bench and orders merits hearing.

Reopening of assessment requires approval by the higher specified authority when reassessment exceeds three years, notice and orders quashed.

Penalty under section 271(1)(c) for an incorrect claim on interest capitalisation not equated to furnishing inaccurate particulars; penalty set aside

Reference to Dispute Resolution Panel under section 144C in transfer pricing invalid where TPO proposes no variation; appeal allowed

Provisions for gratuity and leave encashment as application of income; trust exemption under section 11 allowed.

Protective assessments vs substantive assessment: protective addition deleted after partners substantive additions sustained, preventing double taxati...

Cross-border payments for marketing and support services: tribunal limits unsubstantiated reimbursed expenses and remits provision accounting for veri...

Issuance of notice under income tax assessment when return filed belatedly: failure invalidates assessment, quashing relief.

Tax exemption for State Legal Service Authority Union Territory Chandigarh on specified income, subject to conditions and compliance.

Unsecured loan additions under section 68 upheld where assessee proved lender identity and creditworthiness; addition deleted on facts

Reopening of assessment and taxability of unaccounted on-money receipts; limitation barred reopening and profit element was estimated post-disclosure.

Vivad Se Vishwas Scheme settlement scope clarified to include pending penalty appeals and spousal apportionment benefits granted

ICDS adjustment in intimation under Section 143(1) invalidated for lack of prior notice and breach of natural justice

Deduction under Section 80P requires a claim in a timely filed return; absence of return bars the deduction.

Deduction for reinvestment in agricultural land under 54B upheld where purchase completed despite delayed registration

Purchase of gold coins for business promotion upheld as genuine; disallowance and indirect taxation of exempt dividends reversed

Deduction under sections 54B and 54F on sale of flats; appellate additional claim allowed, AO directed to recompute capital gains

Limitation for passing final assessment order under section 144C read with section 153: orders beyond time barred and quashed