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...
Eligibility to claim benefit of abatement 67% - completion and finishing services in relation to building or civil structure - assessee not entitled to claim abatement - matter remanded back to consider exemption under notification no. 12/2003 - extended period of limitation to be invoked - AT
Eligibility to claim benefit of abatement 67% - completion and finishing services in relation to building or civil structure - assessee not entitled to claim abatement - matter remanded back to consider exemption under notification no. 12/2003 - extended period of limitation to be invoked - AT
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