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...
Cancellation of GST Registration of petitioner challenged. Petitioner had additional place of business registered and reflected in GST certificate. Application rejected on ground reasons for revocation not covered under Amnesty Scheme. Court disposed petition directing respondents to verify within three weeks if petitioner carrying business from additional place. Subject to petitioner applying for rectification of principal place in accordance with law after registration restored, if additional place found operational.
Cancellation of GST Registration of petitioner challenged. Petitioner had additional place of business registered and reflected in GST certificate. Application rejected on ground reasons for revocation not covered under Amnesty Scheme. Court disposed petition directing respondents to verify within three weeks if petitioner carrying business from additional place. Subject to petitioner applying for rectification of principal place in accordance with law after registration restored, if additional place found operational.
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