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 ...
Exemption u/s 11 - registration u/s 12A denied merely on the basis of the Report of the Inspector - CIT(Exemption) was under duty to provide the copy of the report of the Inspector to the assessee and thereafter the assessee should called upon to furnish its report and the assessee may also be called upon by the Ld.CIT(Exemption) to file any other documents to prove the genuineness of the activities of the assessee. - AT
Exemption u/s 11 - registration u/s 12A denied merely on the basis of the Report of the Inspector - CIT(Exemption) was under duty to provide the copy of the report of the Inspector to the assessee and thereafter the assessee should called upon to furnish its report and the assessee may also be called upon by the Ld.CIT(Exemption) to file any other documents to prove the genuineness of the activities of the assessee. - AT
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