Approved gratuity fund provisions remain deductible despite general actual-payment requirements, preventing revision of the allowed gratuity deduction...
Verification of intangible software expenditure and duplicated disallowances requires record-based reassessment before depreciation and income computa...
Cash receipt aggregation requires a single transaction, event or occasion; separate partner capital contributions cannot attract cash-receipt penaltie...
Refund of accumulated cenvat credit - rejection of refund claim on the ground that the services did not quantify as an essential input service - Most of the services are held to be eligible/essential input services, following the ratio laid down in various orders the denial of cenvat credit on all the input services except Real Estate Agent and Consultant Service is held to be bad in law - AT
Refund of accumulated cenvat credit - rejection of refund claim on the ground that the services did not quantify as an essential input service - Most of the services are held to be eligible/essential input services, following the ratio laid down in various orders the denial of cenvat credit on all the input services except Real Estate Agent and Consultant Service is held to be bad in law - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4925 
