Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
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Ex gratia received under the BSNL voluntary retirement scheme was treated as exempt retrenchment compensation under section 10(10B), not as a limited claim under section 10(10C), because the issue was already covered by coordinate bench rulings on identical BSNL facts. As no contrary High Court decision was shown and the assessee was on the same footing as earlier cases involving the same employer and similar circumstances, the ITAT followed that view, directed the Assessing Officer to grant the exemption, and allowed both appeals.
Ex gratia received under the BSNL voluntary retirement scheme was treated as exempt retrenchment compensation under section 10(10B), not as a limited claim under section 10(10C), because the issue was already covered by coordinate bench rulings on identical BSNL facts. As no contrary High Court decision was shown and the assessee was on the same footing as earlier cases involving the same employer and similar circumstances, the ITAT followed that view, directed the Assessing Officer to grant the exemption, and allowed both appeals.
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