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...
Allowability of the deduction u/s 80-IAB with regard to car parking rental - nexus with the business carried on by the assessee - The provision of car parking services is essential part of carrying out the business of development, operation and maintenance of SEZ - the income from car parking rental would squarely qualify for deduction u/s 80IAB - AT
Allowability of the deduction u/s 80-IAB with regard to car parking rental - nexus with the business carried on by the assessee - The provision of car parking services is essential part of carrying out the business of development, operation and maintenance of SEZ - the income from car parking rental would squarely qualify for deduction u/s 80IAB - AT
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