Approved gratuity fund provisions remain deductible despite general actual-payment requirements, preventing revision of the allowed gratuity deduction...
Verification of intangible software expenditure and duplicated disallowances requires record-based reassessment before depreciation and income computa...
Cash receipt aggregation requires a single transaction, event or occasion; separate partner capital contributions cannot attract cash-receipt penaltie...
Amendment in name in Import General Manifest (IGM) - evidence available as on records proved that the applicant did not make a genuine request for amendment in IGM as they had fraudulent intention on their part to claim the goods - CGOVT
Amendment in name in Import General Manifest (IGM) - evidence available as on records proved that the applicant did not make a genuine request for amendment in IGM as they had fraudulent intention on their part to claim the goods - CGOVT
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