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...
CENVAT Credit - duty paying invoices / documents - once the payment of service tax and availment of credit resulted in revenue neutral situation, then the exception created by Rule 9(1) (bb) of Cenvat Credit Rules is not applicable to the facts of the present case.
CENVAT Credit - duty paying invoices / documents - once the payment of service tax and availment of credit resulted in revenue neutral situation, then the exception created by Rule 9(1) (bb) of Cenvat Credit Rules is not applicable to the facts of the present case.
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