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...
Section 7 admission requires established financial debt and default, not precise interest quantification, while post-suspension defaults remain action...
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Validity detention order - Since the truck in question has been released during the pendency of the petition, the respondents are directed to forthwith release the goods seized from the truck together with the invoice and the lorry receipt. - HC
Validity detention order - Since the truck in question has been released during the pendency of the petition, the respondents are directed to forthwith release the goods seized from the truck together with the invoice and the lorry receipt. - HC
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