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...
CENVAT credit - failure to reverse the Additional Duty of Customs (SAD @4%) on removal of inputs as such - Revenue could not establish that there was intention to pay less amount as compared to require amount because the exercise was revenue neutral - demand set aside - AT
CENVAT credit - failure to reverse the Additional Duty of Customs (SAD @4%) on removal of inputs as such - Revenue could not establish that there was intention to pay less amount as compared to require amount because the exercise was revenue neutral - demand set aside - AT
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