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...
Disallowance of depreciation - The assessee simply purchased software delivered along with computer hardware for utilisation in the day-to-day business. There is no intangible asset involved in this and the assessee's claim of depreciation cannot be disallowed under section 40(a)(ia) on the ground that no TDS u/s 194J has been deducted - AT
Disallowance of depreciation - The assessee simply purchased software delivered along with computer hardware for utilisation in the day-to-day business. There is no intangible asset involved in this and the assessee's claim of depreciation cannot be disallowed under section 40(a)(ia) on the ground that no TDS u/s 194J has been deducted - AT
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