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...
Cash subsidy received from Madhya Pradesh Rajyasetu Nirman - the finding of the AO that assessee has not adjusted the amount of capital subsidy against the project expenses is devoid of any merit. - the assessee has incurred the expenses on the projects which were in the nature of BOT. Thus the assessee was entitled to amortize the expenses over the concession period of these projects - AT
Cash subsidy received from Madhya Pradesh Rajyasetu Nirman - the finding of the AO that assessee has not adjusted the amount of capital subsidy against the project expenses is devoid of any merit. - the assessee has incurred the expenses on the projects which were in the nature of BOT. Thus the assessee was entitled to amortize the expenses over the concession period of these projects - AT
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