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...
Valuation - Revenue contends that value mentioned in MoA - there was nothing wrong on the part of the appellant to declare that price in the Bill of Entry which is lower than MoA - SC
Valuation - Revenue contends that value mentioned in MoA - there was nothing wrong on the part of the appellant to declare that price in the Bill of Entry which is lower than MoA - SC
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