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 - quicklime - The Appellate Tribunal ruled in favor of classification under tariff item 2522 1000. Decision based on the analysis of the nature of the goods and their intended use. - The Tribunal determined that the impurities and chemical composition did not meet the purity benchmark for classification under tariff item 2825 9090. Findings based on test reports and interpretation of relevant standards.
Classification of imported goods - quicklime - The Appellate Tribunal ruled in favor of classification under tariff item 2522 1000. Decision based on the analysis of the nature of the goods and their intended use. - The Tribunal determined that the impurities and chemical composition did not meet the purity benchmark for classification under tariff item 2825 9090. Findings based on test reports and interpretation of relevant standards.
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