Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
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Classification of Services - Contract with Railtel Corporation of India ltd. - Excavation of trenches and laying of OFC(Optical Fiber Cable) through ducts, testing, commissioning of OFC. - end use of the Optical Fibre Cable is for the purpose of connecting with the Gram Panchayat for socioeconomic development - Construction Service or Original Work to Government Authority - it cannot be construed that the optical fiber cables laid underground are meant predominantly for use other than for commerce, industry, or any other business or profession as stated by the applicant.
Classification of Services - Contract with Railtel Corporation of India ltd. - Excavation of trenches and laying of OFC(Optical Fiber Cable) through ducts, testing, commissioning of OFC. - end use of the Optical Fibre Cable is for the purpose of connecting with the Gram Panchayat for socioeconomic development - Construction Service or Original Work to Government Authority - it cannot be construed that the optical fiber cables laid underground are meant predominantly for use other than for commerce, industry, or any other business or profession as stated by the applicant.
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