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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CENVAT Credit - use of intermediate goods (Neutral Filter Cake) as inputs - engaged in the production of dutiable as well as exempted product - the finding of fact that the input used is only minimal(1%) is not controverted - it is also beyond controversy that the said input has been treated as a separate final product and the duty thereon has been paid adjusting the duty paid as input - input allowable
CENVAT Credit - use of intermediate goods (Neutral Filter Cake) as inputs - engaged in the production of dutiable as well as exempted product - the finding of fact that the input used is only minimal(1%) is not controverted - it is also beyond controversy that the said input has been treated as a separate final product and the duty thereon has been paid adjusting the duty paid as input - input allowable
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