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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GTA - exemption for transportation of agricultural produce / food grains or food stuff - nature of goods after processing done upon maize to extract sooji as well as atta - This process does not make any difference. Resultantly, both the products though acquire a distinct marketability but retains the essential characteristic of the derivatives of the agricultural produce i.e. maize. - benefit of exemption allowed.
GTA - exemption for transportation of agricultural produce / food grains or food stuff - nature of goods after processing done upon maize to extract sooji as well as atta - This process does not make any difference. Resultantly, both the products though acquire a distinct marketability but retains the essential characteristic of the derivatives of the agricultural produce i.e. maize. - benefit of exemption allowed.
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