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...
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The claim of the appellant that of a pure agent seems to be without any evidence as there is no dispute that the appellant had charged additional amount other than the amount paid as reimbursable expenses - AT
The claim of the appellant that of a pure agent seems to be without any evidence as there is no dispute that the appellant had charged additional amount other than the amount paid as reimbursable expenses - AT
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