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...
Tribunal dismissed the appeal for non compliance - appellant's plea that as the unit has since closed down, the appellant has no funds, could have been relevant if the appellant had agreed to deposit some part of the duty claimed. - HC
Tribunal dismissed the appeal for non compliance - appellant's plea that as the unit has since closed down, the appellant has no funds, could have been relevant if the appellant had agreed to deposit some part of the duty claimed. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4925 
