Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Input tax credit set-off under the IGST head against CGST and SGST liability was accepted because the dispute was already covered by binding Division Bench precedent in favour of the assessee. The assessment order was quashed without a fresh merits determination. Any inter-departmental settlement issue was left open for the State to raise before the GST Council in light of that ruling.
Input tax credit set-off under the IGST head against CGST and SGST liability was accepted because the dispute was already covered by binding Division Bench precedent in favour of the assessee. The assessment order was quashed without a fresh merits determination. Any inter-departmental settlement issue was left open for the State to raise before the GST Council in light of that ruling.
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