Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
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CENVAT credit - input services - group mediclaim policy taken for dependents / family members of company’s staff and employees cannot be considered to be directly or indirectly related to manufacture and hence the assessee cannot claim CENVAT credit on the premium paid by the employees.
CENVAT credit - input services - group mediclaim policy taken for dependents / family members of company’s staff and employees cannot be considered to be directly or indirectly related to manufacture and hence the assessee cannot claim CENVAT credit on the premium paid by the employees.
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