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...
Oppression and mismanagement - the petitioner has been removed as a Director illegally without following due course of law. Further, the Company is in the nature of quasi-partnership, hence, the removal of the Petitioner as a director amounts to an act of oppression. - CLB
Oppression and mismanagement - the petitioner has been removed as a Director illegally without following due course of law. Further, the Company is in the nature of quasi-partnership, hence, the removal of the Petitioner as a director amounts to an act of oppression. - CLB
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