Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and veri...
CBIC appoints the Principal Commissioner/Commissioner of Customs, Import Commissionerate, Chennai as common adjudicating authority for specified show cause notices issued to View Sonic Technologies India Pvt. Ltd., so that the named officer may exercise the powers and discharge the duties of the earlier adjudicating authorities for those notices under the Customs Act, 1962. The notification applies only to the two identified show cause notices and substitutes a single adjudicating authority for their adjudication.
CBIC appoints the Principal Commissioner/Commissioner of Customs, Import Commissionerate, Chennai as common adjudicating authority for specified show cause notices issued to View Sonic Technologies India Pvt. Ltd., so that the named officer may exercise the powers and discharge the duties of the earlier adjudicating authorities for those notices under the Customs Act, 1962. The notification applies only to the two identified show cause notices and substitutes a single adjudicating authority for their adjudication.
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