Open-access medical and educational activities outweigh an isolated religious object clause, supporting charitable registration and donation approval
Non-recourse receivables assignment is a sale, not borrowing; alleged discounting charges are not interest for TDS purposes.
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Turnover filters and receivables benchmarking reshape software-services transfer pricing: high-turnover comparables excluded and interest recomputed a...
Consistent depreciation treatment supports computer peripherals, film software libraries and demerged non-compete fees; production costs remain revenu...
Charitable medical relief survives hospital scale, surplus and premium facilities; retrospective registration cancellation and consequential donation ...
Medical relief remains charitable despite premium hospital operations; statutory enquiry focuses on genuine activities and application of income.
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Lease deed stamp duty is revenue expenditure when it secures business use, preventing later capitalisation, amortisation, or depreciation claims.
Combined TNMM benchmarking bars separate royalty and GAM adjustments when those costs are embedded in the tested segment's operating base
Reasonable cause limits transfer-pricing penalties, while appellate enhancement cannot extend proceedings to transactions never included in initiation
Taxpayer information sharing authorised for farmer loan waiver beneficiary identification under the Income-tax Act framework.
Non-deduction of tax at source for specified IFSC payments applies only on notified receipts, registration, declaration and reporting compliance.
Direct nexus test for R&D expenditure governed profit deduction for eligible units; Revenue's challenge failed.
Premature writ petition for mandamus fails where penalty risk is only apprehended and unsupported by material.
Dividend stripping on mutual fund units fails absent section 94 conditions and specific statutory authority.
Reassessment approval beyond three years needs the specified authority, while the proviso applies prospectively only.
Reassessment proceedings cannot be used to withdraw voluntarily offered income or reopen concluded matters at the assessee's instance.
Strict construction of deduction claims bars REIT from section 35D public issue expense relief under company-specific rule.
TaxTMI 
TaxTMI 
of 1980 
