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...
Undervaluation of closing stock - If the AO was not satisfied with the market value taken by the assessee, he could have taken the assistance of the expert but the AO merely rejected the method of valuation consistently followed by the assessee - additions deleted - HC
Undervaluation of closing stock - If the AO was not satisfied with the market value taken by the assessee, he could have taken the assistance of the expert but the AO merely rejected the method of valuation consistently followed by the assessee - additions deleted - HC
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