Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Approved gratuity fund contributions adjusted against earlier excess payments were held not to be unpaid provisions, and the gratuity claim was allowable because the fund was approved. Lease-rental disallowance for non-deduction of tax was sustained for the year under appeal, with corresponding deduction allowed in the subsequent year in line with section 40(a)(ia). Short deduction of tax was also treated as falling within section 40(a)(ia), subject to proportionate restriction. Ind AS transition amount was held to be a statutory MAT adjustment, not prior period expense, and the related addition was deleted. Repairs and maintenance expenditure remained revenue in nature despite book capitalisation, and CSR expenditure could not be added back to book profit absent a specific adjustment under section 115JB.
Approved gratuity fund contributions adjusted against earlier excess payments were held not to be unpaid provisions, and the gratuity claim was allowable because the fund was approved. Lease-rental disallowance for non-deduction of tax was sustained for the year under appeal, with corresponding deduction allowed in the subsequent year in line with section 40(a)(ia). Short deduction of tax was also treated as falling within section 40(a)(ia), subject to proportionate restriction. Ind AS transition amount was held to be a statutory MAT adjustment, not prior period expense, and the related addition was deleted. Repairs and maintenance expenditure remained revenue in nature despite book capitalisation, and CSR expenditure could not be added back to book profit absent a specific adjustment under section 115JB.
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