Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Deduction of interest income from co-operative banks under section 80P(2)(d) was allowed to a co-operative housing society. The Tribunal followed its decisions in the society's own earlier assessment years because no distinguishing facts for the relevant year were identified. The Assessing Officer was directed to grant the claimed deduction on interest earned from co-operative banks.
Deduction of interest income from co-operative banks under section 80P(2)(d) was allowed to a co-operative housing society. The Tribunal followed its decisions in the society's own earlier assessment years because no distinguishing facts for the relevant year were identified. The Assessing Officer was directed to grant the claimed deduction on interest earned from co-operative banks.
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