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...
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Tariff classification of imported mixed lots of polyester knitted fabrics requires evidence of the actual composition of goods covered by each Bill of Entry. A description as "polyester knitted fabric" does not, without testing or other cogent evidence, establish the characteristics needed to reclassify mixed assorted fabrics as fabrics of synthetic fibres. The declared classification under CTH 6006 9000 remained applicable, and the proposed classification under CTH 6006 3200, with differential duty and interest, was unsustainable. Penalty for misclassification also required proof of deliberate suppression, wilful misstatement, or intent to evade duty; an interpretational classification dispute did not establish those elements.
Tariff classification of imported mixed lots of polyester knitted fabrics requires evidence of the actual composition of goods covered by each Bill of Entry. A description as "polyester knitted fabric" does not, without testing or other cogent evidence, establish the characteristics needed to reclassify mixed assorted fabrics as fabrics of synthetic fibres. The declared classification under CTH 6006 9000 remained applicable, and the proposed classification under CTH 6006 3200, with differential duty and interest, was unsustainable. Penalty for misclassification also required proof of deliberate suppression, wilful misstatement, or intent to evade duty; an interpretational classification dispute did not establish those elements.
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