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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Subsumation of pre-GST levies into GST reduced the effective tax incidence on DTH services, and that statutory reduction (despite a higher headline rate) created a pass through benefit which suppliers were obliged to transmit to consumers; failure to collect entertainment tax pre GST does not negate that obligation. The obligation to pass resulting tax/ITC benefits applies and was found unmet, with profiteering quantified by comparison of input tax credit to turnover (DGAP methodology) at the stated amount for the period, and the remedy directed as deposit into Central and State Consumer Welfare Funds with interest treatment governed prospectively by the amended rules.
Subsumation of pre-GST levies into GST reduced the effective tax incidence on DTH services, and that statutory reduction (despite a higher headline rate) created a pass through benefit which suppliers were obliged to transmit to consumers; failure to collect entertainment tax pre GST does not negate that obligation. The obligation to pass resulting tax/ITC benefits applies and was found unmet, with profiteering quantified by comparison of input tax credit to turnover (DGAP methodology) at the stated amount for the period, and the remedy directed as deposit into Central and State Consumer Welfare Funds with interest treatment governed prospectively by the amended rules.
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