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...
CENVAT Credit - classification of input service - raising bills on the occupant towards the realization of electricity consumption charges - the classification or legality of such payment of tax could have been done at the owner’s end but it can never be a ground for denial for CENVAT credit at receiver’s end, since payment of service tax was accepted by the Appellant. - AT
CENVAT Credit - classification of input service - raising bills on the occupant towards the realization of electricity consumption charges - the classification or legality of such payment of tax could have been done at the owner’s end but it can never be a ground for denial for CENVAT credit at receiver’s end, since payment of service tax was accepted by the Appellant. - AT
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