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...
Winding up of company - Non payment of dues - merely because the amount payable is disputed and is not acceptable to the respondent, it cannot be said that there is no case for winding-up the respondent - HC
Winding up of company - Non payment of dues - merely because the amount payable is disputed and is not acceptable to the respondent, it cannot be said that there is no case for winding-up the respondent - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4925 
