Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
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...
Refund of un-utilized input tax credit - Review and Revision u/s 75 of the GVAT Act - writ petition - remedy of appeal u/s 73 - There is no merit in the contention of the revenue that direction to disburse the refund adversely affects the State Government - refund to be granted - HC
Refund of un-utilized input tax credit - Review and Revision u/s 75 of the GVAT Act - writ petition - remedy of appeal u/s 73 - There is no merit in the contention of the revenue that direction to disburse the refund adversely affects the State Government - refund to be granted - HC
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