Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effec...
Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered rec...
Deduction u/s 80IA(4) - Buffer agency granting work contract of...
Gujarat Buffer Agency Denied Section 80IA(4) Tax Deduction for Not Qualifying as Infrastructure Developer.
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Income TaxSeptember 3, 2014Case LawsAT
Deduction u/s 80IA(4) - Buffer agency granting work contract of local bodies on behalf of the Government of Gujarat and not as a developer of infrastructure facility - no deduction - AT
Deduction u/s 80IA(4) - Buffer agency granting work contract of local bodies on behalf of the Government of Gujarat and not as a developer of infrastructure facility - no deduction - AT
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