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...
Refund Claim on Input Service - Accumulated input service credit, not pertaining to goods exported during the quarter for which claims were made can be refunded as there was no bar in Notification No. 5/2006-C.E. (N.T.) in granting refund of credit accumulated in the past period in subsequent quarter - AT
Refund Claim on Input Service - Accumulated input service credit, not pertaining to goods exported during the quarter for which claims were made can be refunded as there was no bar in Notification No. 5/2006-C.E. (N.T.) in granting refund of credit accumulated in the past period in subsequent quarter - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4925 
