Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Classification of service - Cargo Handling Service or otherwise? - activity of transportation of the minerals from the mine’s pithead to the railway siding (part of the mine) and loading the same into railway wagons - the essence of the contract is for transportation of mineral within the mining area - demand under the heading cargo handling services set aside.
Classification of service - Cargo Handling Service or otherwise? - activity of transportation of the minerals from the mine’s pithead to the railway siding (part of the mine) and loading the same into railway wagons - the essence of the contract is for transportation of mineral within the mining area - demand under the heading cargo handling services set aside.
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