Held - In terms of the above decision of the Hon’ble Apex Court, it was clearly held that there was no authority in law to include the reimbursab.....

Held -  Stipend- We note that TLEF is authorized by Industry partner to make payment of stipend to Trainee (Third party) and TLEF is reimburse.....

Held - The applicant, being an approved NEEM (National Employability Enhancement Mission) facilitator partner with various trainers and Employers/C.....

Held - There is mention of only rate per manpower per month in the Work orders and total amount of work order is excluding EPF/ESIC/WC contribution.....

Held - The value of supply includes incidental expenses charged by the supplier in respect to renting of premises for the purpose of levy of tax ex.....

Held- A pure agent is one who while making a supply to the recipient, also receives and incurs expenditure on some other supply on behalf of the re.....