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...
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Seeking cancellation of anticipatory bail granted to respondent/accused - It appears that there has not been violation of this condition also. Although nothing bars the department to carry out further investigation in this regard and to justify that actually no refund of Rs. 18 crores has been made by the respondent/accused but on perusal of the record produced by the respondent/accused, which has not been disputed by the department and also in view of the averments made by the parties, this court reaches to this conclusion that there is no violation of condition no. 6 also by the respondent/accused. - DSC
Seeking cancellation of anticipatory bail granted to respondent/accused - It appears that there has not been violation of this condition also. Although nothing bars the department to carry out further investigation in this regard and to justify that actually no refund of Rs. 18 crores has been made by the respondent/accused but on perusal of the record produced by the respondent/accused, which has not been disputed by the department and also in view of the averments made by the parties, this court reaches to this conclusion that there is no violation of condition no. 6 also by the respondent/accused. - DSC
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