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ITAT rules that schools operating without statutory approval or earning excessive profits cannot receive Section 12A tax exemption. The decision reinforces that charitable institu…
ITAT Kolkata ruled that purchases cannot be disbelieved when books are accepted and payments are made through banking channels. The Tribunal deleted the ₹12.73 crore Section 69C a…
ITAT Mumbai rules that Delta Air Lines’ code-sharing revenues qualify as “operation of aircraft in international traffic” under Article 8 of the India-USA DTAA, granting full tax …