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...
Rejection of refund claim under Section 27 of the Customs Act, 1962 - Mercedes Benz Car imported and cleared on assessment and payment of duty - claiming fulfilment of notification and relying on Board’s circular not relevant as there was non-challenge of assessment order made under Bill of Entry - AT
Rejection of refund claim under Section 27 of the Customs Act, 1962 - Mercedes Benz Car imported and cleared on assessment and payment of duty - claiming fulfilment of notification and relying on Board’s circular not relevant as there was non-challenge of assessment order made under Bill of Entry - AT
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