Justice B.P. Colabawalla
Interest Earned On Deposits Maintained Out Of Business Necessity Qualifies For Deduction U/S. 80IA...
The Court held that interest income earned on deposits maintained to meet contractual and operational business requirements has a direct nexus with...
Indian Subsidiary Entitled to Unutilised ITC Refund for Services to Foreign Group Entity: Bombay...
The Court said the Petitioner was not an agency of the foreign recipient and therefore entitled to refund of unutilised ITC as the supply qualified as...
