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...
Benefit of exemption in import of crude palm oil - there is no evidence that appellant did not have to carry out the refining process before using it in the manufacture of their baked products - exemption cannot be denied - AT
Benefit of exemption in import of crude palm oil - there is no evidence that appellant did not have to carry out the refining process before using it in the manufacture of their baked products - exemption cannot be denied - AT
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