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...
Reversal of CENVAT Credit - manufacture and clearance of Hemophilus Vaccine which is duty free - The Department having not negated the claims of the appellant that it was not the appellants who have manufactured impugned exempted product i.e the Hemophilus Flu Vaccine. Therefore, there are no case made by the Department to invoke the provisions of Rule 6(3) of the CCR, 2004. - AT
Reversal of CENVAT Credit - manufacture and clearance of Hemophilus Vaccine which is duty free - The Department having not negated the claims of the appellant that it was not the appellants who have manufactured impugned exempted product i.e the Hemophilus Flu Vaccine. Therefore, there are no case made by the Department to invoke the provisions of Rule 6(3) of the CCR, 2004. - AT
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