ITC: Plant & machinery will not include building or other civil structures and pipelines laid outside factory premises.
Stamp duty valuation on date of booking must be considered that shall have to be compared with actual sale consideration for section 43CA(3)
Strong & well justified Appeal for extension of due date for ITR & Tax Audit Report by Maharashtra Tax Practitioners’ Association has made an
Benevolent provision should be interpreted liberally bearing in mind the object for which the provision is enacted
DGFT notified Amendment in Appendix 3 (SCOMET items) to Schedule-2 of ITC (HS) Classification of Export and Import Items, 2018