Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Addition u/s 69 - time gap between the cash withdrawal from bank and the deposit made, and in the process, the possible nexus between the withdrawal made earlier and the redeposit made by the assessee needs to be verified - AT
Addition u/s 69 - time gap between the cash withdrawal from bank and the deposit made, and in the process, the possible nexus between the withdrawal made earlier and the redeposit made by the assessee needs to be verified - AT
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