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...
Construction of Road - Taking a view that except for cost of construction for laying of roads, service tax is required to be paid on other facilities, proceedings were initiated - prima facie case is in favor of assessee - AT
Construction of Road - Taking a view that except for cost of construction for laying of roads, service tax is required to be paid on other facilities, proceedings were initiated - prima facie case is in favor of assessee - AT
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