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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HC allowed the petition challenging the rejection of an application under Vera Samadhan Yojna, 2019. The court found the respondent's literal interpretation of the Amnesty Scheme inappropriate, particularly given the lack of prior intimation about interest shortfall. The HC quashed the order rejecting the application, directed restoration of the Amnesty Scheme benefits to the petitioner, and ordered refund of Rs. 4,78,833/- recovered from the petitioner's bank account, with 9% per annum interest from the date of recovery until repayment.
HC allowed the petition challenging the rejection of an application under Vera Samadhan Yojna, 2019. The court found the respondent's literal interpretation of the Amnesty Scheme inappropriate, particularly given the lack of prior intimation about interest shortfall. The HC quashed the order rejecting the application, directed restoration of the Amnesty Scheme benefits to the petitioner, and ordered refund of Rs. 4,78,833/- recovered from the petitioner's bank account, with 9% per annum interest from the date of recovery until repayment.
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