SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Classification of services - levy of GST - canteen or outdoor catering services? - services rendered by the applicant under cash & carry model - sale of food items for consumption either in the premises or away from the premises. There is no condition in the entry that the premises should be own - supply is from the same place in which the food is prepared - liable to GST @5%
Classification of services - levy of GST - canteen or outdoor catering services? - services rendered by the applicant under cash & carry model - sale of food items for consumption either in the premises or away from the premises. There is no condition in the entry that the premises should be own - supply is from the same place in which the food is prepared - liable to GST @5%
Note: It is a system-generated summary and is for quick reference only.