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...
Transfer pricing - Pre-operative expenses - In absence of any material to prove that the assessee has recovered the pre-operative expenses from its AE, the conclusion arrived at by the departmental authorities is merely on presumption and surmises - AT
Transfer pricing - Pre-operative expenses - In absence of any material to prove that the assessee has recovered the pre-operative expenses from its AE, the conclusion arrived at by the departmental authorities is merely on presumption and surmises - AT
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