Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Works Contract - Composition Scheme - applicability of Sections 3, 4 and 5 of the CST Act - the concept of subsequent sale was not relevant in the present case inasmuch as it was the assessee's clear and consistent case that it had imported the disputed goods for execution of the civil works contract and clearly fell under Rule 9(1) (b) of the UP VAT Rules - Composition allowed
Works Contract - Composition Scheme - applicability of Sections 3, 4 and 5 of the CST Act - the concept of subsequent sale was not relevant in the present case inasmuch as it was the assessee's clear and consistent case that it had imported the disputed goods for execution of the civil works contract and clearly fell under Rule 9(1) (b) of the UP VAT Rules - Composition allowed
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
