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

[2024] 158 taxmann.com 34 (Article) – Stumpers in Section 115A for Non-residents

ByCA Gopal Nathani

Jul 1, 2025

[2024] 158 taxmann.com 34 (Article)©
Date of Publishing: January 2, 2024
Stumpers in Section 115A for Non-residents

[2024] 158 taxmann.com 34 (Article)

By CA Gopal Nathani

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