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...
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Refund of IGST - Zero Rated Supplies - wrong column selected in the shipping bill - the excess drawback on account of availing of CENVAT credit facility had been repaid with interest - The respondents are directed to sanction the refund of IGST paid in context of shipping bills mentioned with simple interest @ of 6% from the date of the shipping bills till the date of actual refund - HC
Refund of IGST - Zero Rated Supplies - wrong column selected in the shipping bill - the excess drawback on account of availing of CENVAT credit facility had been repaid with interest - The respondents are directed to sanction the refund of IGST paid in context of shipping bills mentioned with simple interest @ of 6% from the date of the shipping bills till the date of actual refund - HC
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