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...
Rectification u/s 254 - in the earlier years same issue had been sent back to the A.O. for verification and adjudication in the light of the findings of the Hon'ble High Court - since CIT(A) himself made verification in accordance with the findings of the Hon'ble High Court in presnt appeal, ITAT dismissed the appeal of revenue - no error in the order of the I.T.A.T.
Rectification u/s 254 - in the earlier years same issue had been sent back to the A.O. for verification and adjudication in the light of the findings of the Hon'ble High Court - since CIT(A) himself made verification in accordance with the findings of the Hon'ble High Court in presnt appeal, ITAT dismissed the appeal of revenue - no error in the order of the I.T.A.T.
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