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1. Section 43B inapplicable to LIC Mutual Fund as it is not a Public Financial Institution u/s 4A of Companies Act, 1956. List of Public Financial Institutions is...

2. Estimation of net profits - addition on account of enhancement of net profit as the assessee has shown drastically low net profit as compared to preceding previous years...

3. Exemption u/s 11 eligibility - general public utility - charging subscription as well as consultancy fees on actual - merely because the profits have been earned in one...

4. There are two regimes for trusts, funds, or institutions to claim exemption. The first regime is under sub-clauses (iv), (v), (vi), or (via) of clause (23C) of section...

5. Companies Act, 2013 - Amendments in the various clauses of Definitions u/s 2 i.e. (i) associate company, (ii) Cost Accountant, (iii) debenture, (iv) financial year, (v)...

6. MAT Computation - Even if the provision for doubtful debt is added back to the net profits, the resultant book profit is still negative and even though the assessee was...

7. MAT Computation - even if the provision for doubtful debt is added back to the net profits, the resultant book profit is still negative and even though the assessee was...

8. Disallowance u/s 40(a)(ia) - Rejection of books of accounts - Once x net profit is estimated by applying net profit rate after rejecting the book results, no...

9. Penalty levied u/ss 271(1)(c) and 271AAA for unexplained investment and addition made by adopting net profit as per the books of accounts at 12.85% on the suppressed...

10. Scope of RTI - private unaided educational institution - It cannot be disputed that educational institutions, whether private or public, perform a critical public...

11. TP Adjustment - 'arranged' pricing' - TNMM method or CUP method - the superiority of any particular method to arrive at the ALP is ruled out.The TNMM (Transactional Net...

12. Guidelines for declaring a financial Insitution as Public Financial Institution under section 4A of the Companies Act, 1956 - Circular

13. Computation of book profit u/s. 115JB of the Act by excluding prior period item - difference in net profit/loss taken by the assessee and the AO on account of provision...

14. Deduction u/s 54 - LTCG invested in buying two residential units - the assessee would only entitle to the benefit of section 54, 1) if the assessee invested the LTCG...

15. UP Sahakari Chini Mill Sangh Limited and Sakkar Vikash Nikdhi are not covered by the definition of Public Financial Institutions / State Finance Institutions/ State...