Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Applicability of Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils - The High court reiterated the findings of the ITAT regarding the scope of work outlined in the contract. It emphasized that the terms of the contract were not contested and clearly fell within the purview of services "in connection with" mining activities, as per Section 44BB.
Applicability of Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils - The High court reiterated the findings of the ITAT regarding the scope of work outlined in the contract. It emphasized that the terms of the contract were not contested and clearly fell within the purview of services "in connection with" mining activities, as per Section 44BB.
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