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...
Single Judicial Member Benches are authorised to hear specified procedural, uncontested and urgent matters under the Companies Act, 2013 and the Insolvency and Bankruptcy Code, 2016, including early hearing requests, directions for completion of pleadings, extension of CIRP or liquidation periods in unopposed cases, substitution or confirmation of insolvency professionals, taking progress reports on record, and registry directions. Contested matters affecting substantive rights and matters outside the specified class must be placed before a Division Bench. The order applies to all Benches with immediate effect, unless otherwise directed.
Single Judicial Member Benches are authorised to hear specified procedural, uncontested and urgent matters under the Companies Act, 2013 and the Insolvency and Bankruptcy Code, 2016, including early hearing requests, directions for completion of pleadings, extension of CIRP or liquidation periods in unopposed cases, substitution or confirmation of insolvency professionals, taking progress reports on record, and registry directions. Contested matters affecting substantive rights and matters outside the specified class must be placed before a Division Bench. The order applies to all Benches with immediate effect, unless otherwise directed.
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