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...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
Refund claim - amount paid under protest using cenvat credit - Section 11B of the CEA does not make any distinction between duty paid in cash and that by utilization of credit - refund allowed - AT
Refund claim - amount paid under protest using cenvat credit - Section 11B of the CEA does not make any distinction between duty paid in cash and that by utilization of credit - refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.