Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
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Denial of CENVAT Credit - whether the respondent was entitled to credit on management, maintenance or repair services provided on windmills installed by the respondents - Held Yes - Rule does not say that input service received by a manufacturer must be received at the factory premises - HC
Denial of CENVAT Credit - whether the respondent was entitled to credit on management, maintenance or repair services provided on windmills installed by the respondents - Held Yes - Rule does not say that input service received by a manufacturer must be received at the factory premises - HC
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