Case Study
M/S ABC Pvt Ltd deals in the installation of air conditioners having its registered office in Delhi. It is engaged in undertaking turnkey projects in the field of air-conditioning and other related services. The company also supplies spilt and/or window Air Conditioners, if required. The details of income of M/S ABC Pvt Ltd. for the month of December’20 are as follows:
Sr. No.
Receipt
Rs.
1
Sale of Air Conditioners
10,00,000
2
Services of Installation of Centralised Air Conditioner
45,00,000
3
Sale of scrap
5,00,000
4
Interest on Fixed Deposit
2,00,000
Additional Points (Outward):
ABC Ltd has...
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