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...
Denial of SSI exemption upto ₹ 10 lakhs - the services are provided to the customers on behalf of the banks and appellants are only acting as an agent of service provider. Accordingly, admissibilities of small scale benefit has been rightly denied - AT
Denial of SSI exemption upto ₹ 10 lakhs - the services are provided to the customers on behalf of the banks and appellants are only acting as an agent of service provider. Accordingly, admissibilities of small scale benefit has been rightly denied - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
