No, they are not exactly same. The words used in exemption notification may be understood as ‘equal to or less than’ (but never ‘more than’) the words in the schedules to notification.
(ICAI FAQ NOTIFICATION 06-09-2017 EXEMPTIONS: FAQ NO. 16)
ॐ असतो मा सद्गमय
No, they are not exactly same. The words used in exemption notification may be understood as ‘equal to or less than’ (but never ‘more than’) the words in the schedules to notification.
(ICAI FAQ NOTIFICATION 06-09-2017 EXEMPTIONS: FAQ NO. 16)