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...
Classification of services - post construction, completion and finishing services are specifically included in the definition of ‘Commercial or Industrial Construction Service’ as the activity undertaken by respondents appears to be before the completion of the complex or buildings.
Classification of services - post construction, completion and finishing services are specifically included in the definition of ‘Commercial or Industrial Construction Service’ as the activity undertaken by respondents appears to be before the completion of the complex or buildings.
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