Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
Recovery of Export benefit of RoDTEP Scheme - exports of white refined sugar - Period of dispute from 1.6.2022 to 30.11.2022 - Restricted goods or not for the said period under FTP - Unable to claim in the shipping bill - The non-mentioning of the claim of the benefit in the shipping bill by the petitioner shall also not be treated as waiver on part of the petitioner by the authorities. - Claim directed to be processed - HC
Recovery of Export benefit of RoDTEP Scheme - exports of white refined sugar - Period of dispute from 1.6.2022 to 30.11.2022 - Restricted goods or not for the said period under FTP - Unable to claim in the shipping bill - The non-mentioning of the claim of the benefit in the shipping bill by the petitioner shall also not be treated as waiver on part of the petitioner by the authorities. - Claim directed to be processed - HC
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