Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Leave encashment exemption under section 10(10AA) was held available to the extent of the revised limit, because the claimed amount fell within the threshold prescribed by the CBDT notification and the Tribunal followed co-ordinate Bench decisions on identical facts. In the absence of any contrary judicial view or material from the Revenue, the Tribunal applied judicial consistency and extended exemption within the notified ceiling. The appeal was allowed on that basis.
Leave encashment exemption under section 10(10AA) was held available to the extent of the revised limit, because the claimed amount fell within the threshold prescribed by the CBDT notification and the Tribunal followed co-ordinate Bench decisions on identical facts. In the absence of any contrary judicial view or material from the Revenue, the Tribunal applied judicial consistency and extended exemption within the notified ceiling. The appeal was allowed on that basis.
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