Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Disallowance u/s 40A(3) - payments made exceeding cash limit for purchase of country spirit - Payment made by the assessee for the purchase of country liquor and country spirit from the territorial licensee bottling plant is protected by the exemption in terms of Rule 6DD(b)
Disallowance u/s 40A(3) - payments made exceeding cash limit for purchase of country spirit - Payment made by the assessee for the purchase of country liquor and country spirit from the territorial licensee bottling plant is protected by the exemption in terms of Rule 6DD(b)
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