Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
Levy of GST - Partially completed fiats having identified customers before GST regime - applicant is liable to pay service tax under the FA 1994 proportionate to the services provided up to 30.06.2017 and to pay GST proportionate to the services provided effective from 01.07.2017, in terms of Section 142(11)(b) of the CGST Act 2017
Levy of GST - Partially completed fiats having identified customers before GST regime - applicant is liable to pay service tax under the FA 1994 proportionate to the services provided up to 30.06.2017 and to pay GST proportionate to the services provided effective from 01.07.2017, in terms of Section 142(11)(b) of the CGST Act 2017
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