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...
Refund of amount deposited during Investigation – Delay of 17 years in Adjudication – Commissionerate learnt about the subject show cause notice only on receipt of copy of this writ petition - show cause notice hereby quashed and respondents prohibited from passing any adjudication order in furtherance thereof - HC
Refund of amount deposited during Investigation – Delay of 17 years in Adjudication – Commissionerate learnt about the subject show cause notice only on receipt of copy of this writ petition - show cause notice hereby quashed and respondents prohibited from passing any adjudication order in furtherance thereof - HC
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