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...
Cenvat credit on input services used in trading activity availed - the suppression of fact involved only in the first show cause notice - But no such allegation can sustain towards all the subsequent show cause notices - AT
Cenvat credit on input services used in trading activity availed - the suppression of fact involved only in the first show cause notice - But no such allegation can sustain towards all the subsequent show cause notices - AT
Note: It is a system-generated summary and is for quick reference only.