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...
The final decision in this case by the Odisha Appellate Authority for Advance Ruling (AAAR) was set aside due to procedural irregularities and violation of principles of natural justice. The AAAR's order, which reversed the initial ruling of the Authority for Advance Ruling (AAR), was based on a report that was not disclosed to the petitioner, denying them a fair opportunity to respond. The case was remitted back to the AAAR for a fresh decision, ensuring adherence to the principles of natural justice. - High Court
The final decision in this case by the Odisha Appellate Authority for Advance Ruling (AAAR) was set aside due to procedural irregularities and violation of principles of natural justice. The AAAR's order, which reversed the initial ruling of the Authority for Advance Ruling (AAR), was based on a report that was not disclosed to the petitioner, denying them a fair opportunity to respond. The case was remitted back to the AAAR for a fresh decision, ensuring adherence to the principles of natural justice. - High Court
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
