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...
Disallowing entire claim for leave encashment and post retirement medical benefit - the Assessee’s treatment of the liability in respect of the post retirement medical benefits as reflected in its P&L account should be accepted by the Department and cannot be questioned. - the ITAT was not justified in not allowing the entire claim for leave encashment and post retirement medical benefit determined as an accrued liability and computed on the basis of actuarial valuation. - HC
Disallowing entire claim for leave encashment and post retirement medical benefit - the Assessee’s treatment of the liability in respect of the post retirement medical benefits as reflected in its P&L account should be accepted by the Department and cannot be questioned. - the ITAT was not justified in not allowing the entire claim for leave encashment and post retirement medical benefit determined as an accrued liability and computed on the basis of actuarial valuation. - HC
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