Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
Capital character of assignment consideration prevents taxation as residuary income, while unsupported interest-related expenditure remains non-deduct...
Make-available condition shields regional support-service receipts from Indian taxation where no independent capability or permanent establishment exi...
Transfer-pricing treatment of corporate guarantees and convertible loans followed prior-year consistency, with taxable foreign dividends excluded from...
Transfer-pricing benchmarking confines adjustments to associated-enterprise transactions and integrates delayed receivables through TNMM working-capit...
Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
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Infrastructure grants expressly earmarked for stadium construction, credited to a corpus fund and applied for that purpose qualify as corpus donations exempt under section 11(1)(d). Accumulation under section 11(2) cannot be denied solely for delayed Form No. 10 filing where condonation was sought before assessment and subsequent relief applies. The statutory 15% accumulation under section 11(1)(a) is automatic and does not depend on Form No. 10. Additions made without a show-cause notice violate natural justice. A cricket association's activities do not attract the commercial-activity proviso absent evidence of trade, commerce or business. Depreciation, unspecified section 13 allegations and unsupported receipt enhancements require a factual and legal basis.
Infrastructure grants expressly earmarked for stadium construction, credited to a corpus fund and applied for that purpose qualify as corpus donations exempt under section 11(1)(d). Accumulation under section 11(2) cannot be denied solely for delayed Form No. 10 filing where condonation was sought before assessment and subsequent relief applies. The statutory 15% accumulation under section 11(1)(a) is automatic and does not depend on Form No. 10. Additions made without a show-cause notice violate natural justice. A cricket association's activities do not attract the commercial-activity proviso absent evidence of trade, commerce or business. Depreciation, unspecified section 13 allegations and unsupported receipt enhancements require a factual and legal basis.
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