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...
SSI Exemption - Logo and brand name did not used but the name of the manufacturer - When goods are sold using only the name of the manufacturing company, this would not disentitle an assessee from claiming small-scale exemption - AT
SSI Exemption - Logo and brand name did not used but the name of the manufacturer - When goods are sold using only the name of the manufacturing company, this would not disentitle an assessee from claiming small-scale exemption - AT
Note: It is a system-generated summary and is for quick reference only.
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