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...
Area based exemption - Notification No. 50/2003-CE requires increase in installed capacity by not less than 25% to grant exemption - exemption denied merely on suspicion and doubts - appellant's claim of expanded capacity cannot be rejected on perusal of documents placed - AT
Area based exemption - Notification No. 50/2003-CE requires increase in installed capacity by not less than 25% to grant exemption - exemption denied merely on suspicion and doubts - appellant's claim of expanded capacity cannot be rejected on perusal of documents placed - AT
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