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...
Classification of goods - UHT Sterilized Flavoured Milk - whether classifiable under Chapter 4-tariff Heading 0402 which covers ‘Milk containing added sugar or other sweetening matter’ or under Tariff Heading 0404 which covers ‘Other’, i.e. ‘products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included? - classifiable under CTH 22029930
Classification of goods - UHT Sterilized Flavoured Milk - whether classifiable under Chapter 4-tariff Heading 0402 which covers ‘Milk containing added sugar or other sweetening matter’ or under Tariff Heading 0404 which covers ‘Other’, i.e. ‘products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included? - classifiable under CTH 22029930
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