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...
Since the credits appearing in the balance sheet did not relate to or were not availed in the previous year but was old balance of earlier years, no enquiry could have been validly undertaken by the AO regarding these credits. - HC
Since the credits appearing in the balance sheet did not relate to or were not availed in the previous year but was old balance of earlier years, no enquiry could have been validly undertaken by the AO regarding these credits. - HC
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