GST timing for Toll-Operate-Transfer concessions: concessionaires pay integrated tax when operation and maintenance expenses are charged to escrow acc...
Input tax credit conditions for concessional service rates permit limited same-line credits for hotels, catering, and electrically operated vehicle se...
Writing off the debts which had already become bad in the hands of amalgamating company – Condition of Sec. 36(1)(vii) fulfilled - Claim of bad debts allowed - Sec. 72A has no application - HC
Writing off the debts which had already become bad in the hands of amalgamating company – Condition of Sec. 36(1)(vii) fulfilled - Claim of bad debts allowed - Sec. 72A has no application - HC
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