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...
Petition for restoring the name of company for continuing suit against the company - Even if the petitioner cannot be considered as a “member” of the company, he is certainly a “creditor” who can file the petition. - Name restored - HC
Petition for restoring the name of company for continuing suit against the company - Even if the petitioner cannot be considered as a “member” of the company, he is certainly a “creditor” who can file the petition. - Name restored - HC
Note: It is a system-generated summary and is for quick reference only.