Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
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Deduction u/s 80P(2)(a)(i) – Effect of amendment - banking or credit facilities to its members - Whether the Assessee is a co-operative bank or not - If licence is not obtained it may be an illegal banking business under the other statute - exemption allowed - AT
Deduction u/s 80P(2)(a)(i) – Effect of amendment - banking or credit facilities to its members - Whether the Assessee is a co-operative bank or not - If licence is not obtained it may be an illegal banking business under the other statute - exemption allowed - AT
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