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...
When AO had rejected books of accounts u/s 145(3) and this finding of fact has been affirmed consecutively by the two statutory appellate authorities which had then proceeded to deal with the entries in such books of accounts under different heads and had rendered their verdicts which have no potential for exposition of any legal theory or concept, the appeal is not maintainable u/s 260A - HC
When AO had rejected books of accounts u/s 145(3) and this finding of fact has been affirmed consecutively by the two statutory appellate authorities which had then proceeded to deal with the entries in such books of accounts under different heads and had rendered their verdicts which have no potential for exposition of any legal theory or concept, the appeal is not maintainable u/s 260A - HC
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