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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Refund of differential tax - Input tax credit - rate of tax on LNG - situation post GST regime - The petitioners are entitled to get refund of amount of tax paid by it at the rate of 9% when the respondent No.3 (IOCL) has collected the tax at the rate of 15% instead of 6% as per remission order dated 05.09.2017 from the respondent-State. - HC
Refund of differential tax - Input tax credit - rate of tax on LNG - situation post GST regime - The petitioners are entitled to get refund of amount of tax paid by it at the rate of 9% when the respondent No.3 (IOCL) has collected the tax at the rate of 15% instead of 6% as per remission order dated 05.09.2017 from the respondent-State. - HC
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