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...
Penalty u/s 271(1)(c) - Deduction u/s 80IA - Dubious and fanciful claims under the garb of interpretation, are a mere pretence and not bonafide - assessees had not carried out the work but had sub-contracted the same to a third party/parties - Levy of penalty confirmed. - HC
Penalty u/s 271(1)(c) - Deduction u/s 80IA - Dubious and fanciful claims under the garb of interpretation, are a mere pretence and not bonafide - assessees had not carried out the work but had sub-contracted the same to a third party/parties - Levy of penalty confirmed. - HC
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