Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Nature of expenditure - contribution made towards the construction of the new bridge - the contribution enabling its being carried on more efficiently or more profitably and yet, at the same time, the fixed capital of the Assessee was left untouched - the expenditure was clearly on revenue account and not on capital account, though it resulted into an advantage of enduring nature
Nature of expenditure - contribution made towards the construction of the new bridge - the contribution enabling its being carried on more efficiently or more profitably and yet, at the same time, the fixed capital of the Assessee was left untouched - the expenditure was clearly on revenue account and not on capital account, though it resulted into an advantage of enduring nature
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