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...
Eligibility of higher rate depreciation on truck chassis fixed with transit mixture - vehicle used for hire - no evidence that assessee has earned any receipt towards hire of vehicle in the so-called composite contract - no higher depreciation, however transit mixer is eligible for additional depreciation as it is nothing but a plant and machinery used for manufacture/production
Eligibility of higher rate depreciation on truck chassis fixed with transit mixture - vehicle used for hire - no evidence that assessee has earned any receipt towards hire of vehicle in the so-called composite contract - no higher depreciation, however transit mixer is eligible for additional depreciation as it is nothing but a plant and machinery used for manufacture/production
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