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...
Classification of service - aircrafts taken on lease from the foreign company - supply to tangible goods service or transportation of passenger by air service - prima facie not taxable during the relevant period - AT
Classification of service - aircrafts taken on lease from the foreign company - supply to tangible goods service or transportation of passenger by air service - prima facie not taxable during the relevant period - AT
Note: It is a system-generated summary and is for quick reference only.