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. 80IB - The exemption provisions are to be strictly construed. Even if we accept that books of accounts, vouchers etc. were destroyed in a fire, firstly the assessment order in first round was passed prior to the date of fire, and secondly even if primary evidences are not available, the assessee could have collected secondary evidences to demonstrate its bona-fide in case of installation of plant and machinery during the year under consideration - Assessee could have been procured as secondary evidence to justify employability of twenty or more workers in manufacturing process. - AT
Deduction u/s. 80IB - The exemption provisions are to be strictly construed. Even if we accept that books of accounts, vouchers etc. were destroyed in a fire, firstly the assessment order in first round was passed prior to the date of fire, and secondly even if primary evidences are not available, the assessee could have collected secondary evidences to demonstrate its bona-fide in case of installation of plant and machinery during the year under consideration - Assessee could have been procured as secondary evidence to justify employability of twenty or more workers in manufacturing process. - AT
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