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...
The export policy for wheat or meslin flour, including atta, maida, semolina, wholemeal atta and resultant atta classified under ITC (HS) Code 11010000, is revised from Prohibited to Free with immediate effect. Exports of these wheat flour and related products may therefore be undertaken without the prior prohibition applicable under the earlier export policy, subject to applicable foreign trade requirements.
The export policy for wheat or meslin flour, including atta, maida, semolina, wholemeal atta and resultant atta classified under ITC (HS) Code 11010000, is revised from Prohibited to Free with immediate effect. Exports of these wheat flour and related products may therefore be undertaken without the prior prohibition applicable under the earlier export policy, subject to applicable foreign trade requirements.
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