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...
Detention Order - Section 129 (1) of CGST Act, 2017 - release the goods detained within twelve hours from the date and time of receipt of bank guarantee valid for six weeks - The respondent shall complete the enquiry, afford fair and reasonable opportunity, pass and communicate the order within four weeks, if fails,the petitioner is not under obligation to keep the bank guarantee alive beyond six weeks
Detention Order - Section 129 (1) of CGST Act, 2017 - release the goods detained within twelve hours from the date and time of receipt of bank guarantee valid for six weeks - The respondent shall complete the enquiry, afford fair and reasonable opportunity, pass and communicate the order within four weeks, if fails,the petitioner is not under obligation to keep the bank guarantee alive beyond six weeks
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