Case Law Details
Case Name : Jyoti Sarup Mittal Vs Commissioner of Central Tax (CESTAT Delhi)
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All CESTAT CESTAT Delhi
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Jyoti Sarup Mittal Vs Commissioner of Central Tax (CESTAT Delhi)
Introduction: The case of Jyoti Sarup Mittal vs Commissioner of Central Tax (CESTAT Delhi) delves into the nuanced realm of works contracts, tax statutes, and exemptions. This article analyzes key aspects such as auditorium construction, works contract services, exemptions for governmental authorities, arbitration awards, and the role of Form 26AS entries.
1. Interpretation of Tax Statute: Auditorium Please become a Premium member. If you are already a Premium member, login here to access the full content.
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