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...
The advance deposit of central excise duty constitutes actual payment of duty within the meaning of Section 43B and, therefore, the assessee is entitled to the benefit of deduction of the said amount - SC
The advance deposit of central excise duty constitutes actual payment of duty within the meaning of Section 43B and, therefore, the assessee is entitled to the benefit of deduction of the said amount - SC
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