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...
Denial of refund claim - Bar of limitation - duty paid under protest - Protest refers only to a manufacturer and therefore, a person like the appellant, who was only a purchaser could not have made any protest - SC
Denial of refund claim - Bar of limitation - duty paid under protest - Protest refers only to a manufacturer and therefore, a person like the appellant, who was only a purchaser could not have made any protest - SC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4925 
