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...
Application of principle of mutuality – Transactions with non-members Reimbursement of cost to income – Application of section 44C - CIT(A) was more than justified in estimating the income at 5% of the gross receipts from non-members - AT
Application of principle of mutuality – Transactions with non-members Reimbursement of cost to income – Application of section 44C - CIT(A) was more than justified in estimating the income at 5% of the gross receipts from non-members - AT
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