RBI supersession powers over multi-State co-operative banks operate independently of the constitutional six-month ceiling and permit statutory extensi...
Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activitie...
Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as busi...
Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tol...
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Genuineness of dematerialised equity-share transactions supporting a long-term capital-gains claim depends on documentary evidence, banking-channel payments and identifiable transaction records. Where taxpayers produce such evidence, an allegation that share-sale proceeds constitute unexplained cash credit requires specific defects or rebuttal of the material. An alleged commission expenditure linked solely to the asserted bogus share-sale proceeds is consequential and cannot independently sustain disallowance where the underlying allegation fails.
Genuineness of dematerialised equity-share transactions supporting a long-term capital-gains claim depends on documentary evidence, banking-channel payments and identifiable transaction records. Where taxpayers produce such evidence, an allegation that share-sale proceeds constitute unexplained cash credit requires specific defects or rebuttal of the material. An alleged commission expenditure linked solely to the asserted bogus share-sale proceeds is consequential and cannot independently sustain disallowance where the underlying allegation fails.
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