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...
Levy of penalty u/r 26 on the Appellant/Managing Director of the assessee - Whether the Tribunal is correct in holding that Fatty Acid, Waxes, Soap Stock, Spent Earth and Gum generated during the processing of Refined Oil are waste and cannot be subjected to Central Excise Duty? - In the light of the statutory embargo, the issue cannot be decided by this Court and the appeals are not maintainable. - HC
Levy of penalty u/r 26 on the Appellant/Managing Director of the assessee - Whether the Tribunal is correct in holding that Fatty Acid, Waxes, Soap Stock, Spent Earth and Gum generated during the processing of Refined Oil are waste and cannot be subjected to Central Excise Duty? - In the light of the statutory embargo, the issue cannot be decided by this Court and the appeals are not maintainable. - HC
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