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...
Deduction u/s 80IA - cargo handling contract entered into with BIAL by assessee - As rightly been concluded by the Appellate Authority that the assessee is engaged in development operation and maintenance of an infrastructure facility in the light of provisions of SPRH agreement. - Revenue was unable to point out any perversity in the findings of fact recorded by the CIT(A) as well as by the ITAT - substantial questions of law are answered in favour of the assessee - HC
Deduction u/s 80IA - cargo handling contract entered into with BIAL by assessee - As rightly been concluded by the Appellate Authority that the assessee is engaged in development operation and maintenance of an infrastructure facility in the light of provisions of SPRH agreement. - Revenue was unable to point out any perversity in the findings of fact recorded by the CIT(A) as well as by the ITAT - substantial questions of law are answered in favour of the assessee - HC
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