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...
Carry forward and set off of MAT credit - MAT credit available to the assessee prior to demerger, even though, the same is arised on account of SEZ units, the credit for such MAT credit needs to be allowed to the assessee (demerged company), but not to the demerged SEZ units (resulting company) - directed the AO to allow carry forward and set off of MAT credit to the assessee
Carry forward and set off of MAT credit - MAT credit available to the assessee prior to demerger, even though, the same is arised on account of SEZ units, the credit for such MAT credit needs to be allowed to the assessee (demerged company), but not to the demerged SEZ units (resulting company) - directed the AO to allow carry forward and set off of MAT credit to the assessee
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