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...
Credit of TDS denied - amount is reflecting in 26AS - AO without considering it passed order u/s 154 and not given credit of TDS as claimed though the said amount is reflecting in 26AS Report, which was further confirmed by the CIT(A) wrongly. Assessee is entitled to credit of TDS as claimed. - AT
Credit of TDS denied - amount is reflecting in 26AS - AO without considering it passed order u/s 154 and not given credit of TDS as claimed though the said amount is reflecting in 26AS Report, which was further confirmed by the CIT(A) wrongly. Assessee is entitled to credit of TDS as claimed. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4807 
Join Channel 
