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...
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The petitioner is eligible to issue declarations in C-Forms for inter-State purchase of natural gas post-GST implementation. The issue is covered by decisions of various High Courts and the Supreme Court in The Ramco Cements Ltd. case, where it was held that based on the consistent view of nine High Courts, the petitioner would be entitled to issuance of 'C Form' for natural gas purchased from an oil company in Gujarat and used in manufacturing activities and generation of electricity at captive power plant. Consequently, the petition is allowed.
The petitioner is eligible to issue declarations in C-Forms for inter-State purchase of natural gas post-GST implementation. The issue is covered by decisions of various High Courts and the Supreme Court in The Ramco Cements Ltd. case, where it was held that based on the consistent view of nine High Courts, the petitioner would be entitled to issuance of 'C Form' for natural gas purchased from an oil company in Gujarat and used in manufacturing activities and generation of electricity at captive power plant. Consequently, the petition is allowed.
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