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...
Whether windmill doors and electrical boxes are components and/or parts of wind operated electricity generators - since the tower is held as part of the generator, door thereof has to be necessarily a part of the generator - SC
Whether windmill doors and electrical boxes are components and/or parts of wind operated electricity generators - since the tower is held as part of the generator, door thereof has to be necessarily a part of the generator - SC
Note: It is a system-generated summary and is for quick reference only.