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...
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Reassessment u/s 147 - Cash deposition in his saving bank account - The argument that the whole of deposits cannot be regarded as income and therefore the assumption of jurisdiction is vitiated under law is not correct - so long as there is an element of income which has escaped taxation and which exceeds the maximum amount which is not chargeable to tax, the same is sufficient enough to uphold the jurisdiction u/s 147
Reassessment u/s 147 - Cash deposition in his saving bank account - The argument that the whole of deposits cannot be regarded as income and therefore the assumption of jurisdiction is vitiated under law is not correct - so long as there is an element of income which has escaped taxation and which exceeds the maximum amount which is not chargeable to tax, the same is sufficient enough to uphold the jurisdiction u/s 147
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