Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Deduction u/s 80JJAA - computation of number of days [300 days or more] for new regular workman is to be employed - period of 300 days could be taken into consideration both in the previous and succeeding years for the purpose of availing the benefit u/s 80JJAA of the Act and it is not required that workmen works for 300 days in the previous year relevant to assessment year. - HC
Deduction u/s 80JJAA - computation of number of days [300 days or more] for new regular workman is to be employed - period of 300 days could be taken into consideration both in the previous and succeeding years for the purpose of availing the benefit u/s 80JJAA of the Act and it is not required that workmen works for 300 days in the previous year relevant to assessment year. - HC
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