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...
Condonation of delay of 1625 days - issue on merit is covered in favour of the assessee - all other years where such an issue arises, the assessee has filed appeals - not permitted to ignore long and inordinate delay and take unlimited period of time for filing appeal
Condonation of delay of 1625 days - issue on merit is covered in favour of the assessee - all other years where such an issue arises, the assessee has filed appeals - not permitted to ignore long and inordinate delay and take unlimited period of time for filing appeal
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