Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Entitlement to deduction u/s 10B - assessee is engaged in the business of manufacture of Injection Blow Molding Machines - whether exemption u/s 10B has to be allowed from the total income before set off of brought forward losses and depreciation? - Held Yes - AT
Entitlement to deduction u/s 10B - assessee is engaged in the business of manufacture of Injection Blow Molding Machines - whether exemption u/s 10B has to be allowed from the total income before set off of brought forward losses and depreciation? - Held Yes - AT
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