The Tribunal found that notices lacking classification as limited, complete, or manual scrutiny violated CBDT instructions.

ITAT Mumbai restored exemption under section 11(1)(a) despite a clerical mistake in Form 10B. The original form was timely filed, and the revised form only corrected the error, ensuring the trust’s ...

The notice provides an optional interim simplified method of determining whether a corporation is an applicable corporation for purposes of the corporate AMT and relief from the Sec. 6655 penalty for ...

CNFinance Holdings Limited, through its subsidiaries, provides home equity loan services in Mainland China. The company offers micro credit loan services for micro and small-enterprise owners; loan ...