Even if the charitable trust is not registered u/s.12AA the entire gross receipts can’t be taxed and all legitimate deductions are allowable.
Transfer by way of gift pursuant to court order need to be considered at the actual cost in the hands of the recipient and eligible for deprecation: Delhi ITAT
GSTN Advisory: An updated version of the E-Way Bill and E-Invoice Systems effective from 1st January 2025.
CBDT launched E-campaign under the e-Verification Scheme, 2021 to reconcile discrepancies between your AIS & ITR
CIT (E) cannot deny registration U/s 12AB solely on the basis of a presumed commercial nature of the objects: ITAT, Indore.
Whether the GST Officers are empowered to seize cash at the time of raid of the premises of the assessee in exercise of their powers under Section 67(2) of the C.G.S.T. Act?
Transfer of jurisdiction under section 127: Non-disclosure of reasons or failure to provide a hearing to the assessee renders the transfer order invalid.