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...
Denial of refund claim - SEZ Unit - service tax amount is payable by their client and subsequently on being informed by their clients, they reversed the entries indicating that the service tax paid by them is receivable from Govt. Department - refund allowed - AT
Denial of refund claim - SEZ Unit - service tax amount is payable by their client and subsequently on being informed by their clients, they reversed the entries indicating that the service tax paid by them is receivable from Govt. Department - refund allowed - AT
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