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(10) - cut of date for claiming deduction u/s 80IB(10) - No provision under the Municipal Corporation Act of Maharashtra Government was shown to us, which empowers the local authorities to issue completion certificate even without completion of construction of the entire building. CIT(A) had grossly fell in error in allowing the deduction in respect of buildings B, C & D overlooking the plain provisions of the Act and without examining case in detail. - AT
Deduction u/s 80IB(10) - cut of date for claiming deduction u/s 80IB(10) - No provision under the Municipal Corporation Act of Maharashtra Government was shown to us, which empowers the local authorities to issue completion certificate even without completion of construction of the entire building. CIT(A) had grossly fell in error in allowing the deduction in respect of buildings B, C & D overlooking the plain provisions of the Act and without examining case in detail. - AT
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