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...
Section 7 admission requires established financial debt and default, not precise interest quantification, while post-suspension defaults remain action...
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Tax deducted at source that is subsequently deposited into the Government Treasury should not remain recoverable as principal TDS liability once the remittance is verified. Interest for delayed remittance continues to apply, but only up to the actual date of deposit; challans, payment dates and correlation with the demand require verification before recomputation. Renewable Energy Certificate registration charges require examination of the payment's nature, recipient, supporting invoice or demand, and statutory basis. Where the charges qualify as statutory or registration fees not subject to TDS, the related demand and interest should be deleted; otherwise, liability must be determined under the applicable law.
Tax deducted at source that is subsequently deposited into the Government Treasury should not remain recoverable as principal TDS liability once the remittance is verified. Interest for delayed remittance continues to apply, but only up to the actual date of deposit; challans, payment dates and correlation with the demand require verification before recomputation. Renewable Energy Certificate registration charges require examination of the payment's nature, recipient, supporting invoice or demand, and statutory basis. Where the charges qualify as statutory or registration fees not subject to TDS, the related demand and interest should be deleted; otherwise, liability must be determined under the applicable law.
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