1

Commissioner (A) is not empowered to enhance income a new source of income vide 82ITR 9Trib) 176
1

It is assessee’s choice to select a method for determining FMV of shares vide 81 ITR (Trib) (SN) 78
1

No TP adjustment of trade receivables in case of a debt-free company vide 81ITR (Trib) (SN) 94
1

To accord registration as a charitable institution under income tax dominant purpose must be charitable and satisfies the conditions laid down us 2(15) vide 426ITR108 despite having non charitable ancillary objects meant to achieve the dominant purpose
1

Transactions with dubious entities is reason enough for case reopening vide 421ITR624

BUDGET TWENTY THIRTEEN EXPLORATION —CHIDAMBARAM’S 8TH ; INDIA’S 82ND

ByCA Gopal Nathani

Feb 7, 2023

[2013] 352 ITR (Jrn.) 0037. 21 pgs-

By CA Gopal Nathani

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