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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Penalty u/s 271(1)(c) - Tribunal has set aside the order of the CIT(A) regarding enhancement of income, therefore, the very basis on which the penalty was levied by the CIT(A) does not survive. Penalty deleted.
Penalty u/s 271(1)(c) - Tribunal has set aside the order of the CIT(A) regarding enhancement of income, therefore, the very basis on which the penalty was levied by the CIT(A) does not survive. Penalty deleted.
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