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...
Addition u/s 14A r.w.r. 8D - Addition under special provision u/s 115JB - Minimum Alternate Tax (MAT) - the case revolved around the disallowance made under Section 14A of the Income Tax Act and its implications for computing Minimum Alternate Tax (MAT) under Section 115JB. The Court upheld the ITAT's decision to delete the disallowance under Section 14A and concluded that such disallowance cannot be added back to book profit for MAT computation under Section 115JB.
Addition u/s 14A r.w.r. 8D - Addition under special provision u/s 115JB - Minimum Alternate Tax (MAT) - the case revolved around the disallowance made under Section 14A of the Income Tax Act and its implications for computing Minimum Alternate Tax (MAT) under Section 115JB. The Court upheld the ITAT's decision to delete the disallowance under Section 14A and concluded that such disallowance cannot be added back to book profit for MAT computation under Section 115JB.
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