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...
Refund of the accumulated Cenvat credit - export of service - Place of provision of service - intermediary service - , the service provided by the Appellant has been provided on its own account and therefore, does not qualify as intermediary service. - AT
Refund of the accumulated Cenvat credit - export of service - Place of provision of service - intermediary service - , the service provided by the Appellant has been provided on its own account and therefore, does not qualify as intermediary service. - AT
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