Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
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Classification of service - rent-a-cab service or not? - Providing vehicles to the Government Departments, Sister concerns and private parties - The ruling emphasized the interpretation of the term "Rent-a-Cab Scheme Operator" as defined in the Finance Act. It clarified that an entity like the appellant, primarily engaged in providing public transport and not in the business of renting cabs, does not fall within this definition. - AT
Classification of service - rent-a-cab service or not? - Providing vehicles to the Government Departments, Sister concerns and private parties - The ruling emphasized the interpretation of the term "Rent-a-Cab Scheme Operator" as defined in the Finance Act. It clarified that an entity like the appellant, primarily engaged in providing public transport and not in the business of renting cabs, does not fall within this definition. - AT
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