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 expenses – there was no permanent closure of the business - even if the assessee was not able to restart the business there will be no use of any such loss carried forward – claim allowed - AT
Disallowance of expenses – there was no permanent closure of the business - even if the assessee was not able to restart the business there will be no use of any such loss carried forward – claim allowed - AT
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