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...
CENVAT credit - As long the service is provided by the service provider for which any input service is received and used for providing output service, the Cenvat credit on such input services shall be available - the location from where the service is provided and received is immaterial for availing the Cenvat credit on input services as well as for payment of service tax on the output services. - AT
CENVAT credit - As long the service is provided by the service provider for which any input service is received and used for providing output service, the Cenvat credit on such input services shall be available - the location from where the service is provided and received is immaterial for availing the Cenvat credit on input services as well as for payment of service tax on the output services. - AT
Note: It is a system-generated summary and is for quick reference only.