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...
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Disallowance u/s 40A(3) - part payment in cash in excess of the limit prescribed u/s 40A(3) for purchase of land - since it forms part of stock and trade the provisions of Section 40A(3) comes into operation - Ld. Counsel for the Assessee in his capacity as Officer of the court stated that he will give an undertaking that the impugned amount will not be claimed as expenditure in subsequent years against the revenue/gross turn over - disallowance deleted
Disallowance u/s 40A(3) - part payment in cash in excess of the limit prescribed u/s 40A(3) for purchase of land - since it forms part of stock and trade the provisions of Section 40A(3) comes into operation - Ld. Counsel for the Assessee in his capacity as Officer of the court stated that he will give an undertaking that the impugned amount will not be claimed as expenditure in subsequent years against the revenue/gross turn over - disallowance deleted
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