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...
Classification of imported goods - snap fasteners - Benefit of exemption - to be classified under Customs Tariff Heading 9606 1010 or not - benefit of notification cannot be declined to the assessee merely because import was button in parts and not in made up form. - AT
Classification of imported goods - snap fasteners - Benefit of exemption - to be classified under Customs Tariff Heading 9606 1010 or not - benefit of notification cannot be declined to the assessee merely because import was button in parts and not in made up form. - AT
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