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...
Denial of refund claim - unutilized cenvat credit - refund claim for a particular quarter need not be in respect of input services consumed in that quarter. The appellants had no domestic sales - refund allowed - AT
Denial of refund claim - unutilized cenvat credit - refund claim for a particular quarter need not be in respect of input services consumed in that quarter. The appellants had no domestic sales - refund allowed - AT
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