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...
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The Tribunal held that an unchallenged BIFR order disposing of MA No. 442/2011 attained finality, so the company could not reopen a claim for entry tax exemption after that proceeding ended. It further held that there was no deemed consent by the State to the rehabilitation scheme's tax concession clause because the State had expressly ? no, must be English. The State had expressly refused consent during objections to the draft scheme, so Clause 20 was not binding on it under SICA. The Tribunal also held that no relief could be founded on the invalid Central Government notification of 24 May 2017, and the NCLT correctly rejected the petition for exemption.
The Tribunal held that an unchallenged BIFR order disposing of MA No. 442/2011 attained finality, so the company could not reopen a claim for entry tax exemption after that proceeding ended. It further held that there was no deemed consent by the State to the rehabilitation scheme's tax concession clause because the State had expressly ? no, must be English. The State had expressly refused consent during objections to the draft scheme, so Clause 20 was not binding on it under SICA. The Tribunal also held that no relief could be founded on the invalid Central Government notification of 24 May 2017, and the NCLT correctly rejected the petition for exemption.
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