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...
Estimated disallowance of discount to field staff and salary to staff to the tune of 15% of the expenses made - AO neither passed order u/s 144 nor rejected books of accounts - disallowance based on estimation on suspicion and conjectures that the assessee may be inflating its expenses not permissible
Estimated disallowance of discount to field staff and salary to staff to the tune of 15% of the expenses made - AO neither passed order u/s 144 nor rejected books of accounts - disallowance based on estimation on suspicion and conjectures that the assessee may be inflating its expenses not permissible
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