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...
Clandestine removal of goods - 100% EOU - date of Debonding - the case has to be seen not having regard to how many pieces of evidences are there but with reference to quality of the evidence available. - AT
Clandestine removal of goods - 100% EOU - date of Debonding - the case has to be seen not having regard to how many pieces of evidences are there but with reference to quality of the evidence available. - AT
Note: It is a system-generated summary and is for quick reference only.