Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
The fact that the assessee is paying VAT on the sale of goods on the supply of food and beverages, would not exclude the liability for the payment of service tax in respect of a taxable service provided by the assessee as an outdoor caterer - HC
The fact that the assessee is paying VAT on the sale of goods on the supply of food and beverages, would not exclude the liability for the payment of service tax in respect of a taxable service provided by the assessee as an outdoor caterer - HC
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