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...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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Refund of pre-deposit - Section 35F read with Section 35FF does not provide for any refund application to be made by the assessee after being successful in appeal - the limitation prescribed under Section 11B is not applicable for refund claim under Section 35FF. - AT
Refund of pre-deposit - Section 35F read with Section 35FF does not provide for any refund application to be made by the assessee after being successful in appeal - the limitation prescribed under Section 11B is not applicable for refund claim under Section 35FF. - AT
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