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(4) - manufacturing activity or not - profit earned out of Jammu & Kashmir Unit - The plea that there was no research and development expenditure at Jammu Unit has no relevance in the context of present case since carrying out research activities is not essential ingredient of manufacturing. - The assessee is mixing various raw materials to manufacture different commodity which fall under separate excise tariff heading. - Benefit of exemption allowed - AT
Deduction u/s 80IB(4) - manufacturing activity or not - profit earned out of Jammu & Kashmir Unit - The plea that there was no research and development expenditure at Jammu Unit has no relevance in the context of present case since carrying out research activities is not essential ingredient of manufacturing. - The assessee is mixing various raw materials to manufacture different commodity which fall under separate excise tariff heading. - Benefit of exemption allowed - AT
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