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...
Deduction under section 35(1)(ii) was denied because the recipient trust lacked valid recognition beyond 31.03.2006 and post 2006 certificates/receipts were treated as forged or invalid; ITAT upheld disallowance, endorsing the Commissioner(Appeals) reliance on CBDT instructions and precedent. Separately, weighted deductions under section 80 IA for an effluent treatment plant and steam generation were refused for failure to furnish the statutory audit report/Form 10CCB within the prescribed period; ITAT applied the principle of strict/substantial compliance of fiscal formalities and held the conditions precedent unmet, so deductions could not be allowed. Appeals dismissed on both grounds.
Deduction under section 35(1)(ii) was denied because the recipient trust lacked valid recognition beyond 31.03.2006 and post 2006 certificates/receipts were treated as forged or invalid; ITAT upheld disallowance, endorsing the Commissioner(Appeals) reliance on CBDT instructions and precedent. Separately, weighted deductions under section 80 IA for an effluent treatment plant and steam generation were refused for failure to furnish the statutory audit report/Form 10CCB within the prescribed period; ITAT applied the principle of strict/substantial compliance of fiscal formalities and held the conditions precedent unmet, so deductions could not be allowed. Appeals dismissed on both grounds.
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