Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Salary reimbursements paid through an apex cooperative union for deputed supervisory staff do not require tax deduction at source where the assessee makes no direct salary payment and the remittance contains no service markup. In those circumstances, disallowance for non-deduction of tax under section 40(a)(ia) does not arise. Interest for delayed deposit of TDS under section 201(1A) cannot be disallowed unless it has been claimed as an expenditure deduction. Verification is required where it is unclear whether that interest was claimed; the interest issue is remanded for this factual verification.
Salary reimbursements paid through an apex cooperative union for deputed supervisory staff do not require tax deduction at source where the assessee makes no direct salary payment and the remittance contains no service markup. In those circumstances, disallowance for non-deduction of tax under section 40(a)(ia) does not arise. Interest for delayed deposit of TDS under section 201(1A) cannot be disallowed unless it has been claimed as an expenditure deduction. Verification is required where it is unclear whether that interest was claimed; the interest issue is remanded for this factual verification.
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