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...
Claim of expenditure on advertisement u/s 37 - Just because, assessee has claimed the amount as deferred revenue expenditure in the Profit & Loss Account, the nature of expenditure does not change - Entire amount allowed as revenue expenditure - AT
Claim of expenditure on advertisement u/s 37 - Just because, assessee has claimed the amount as deferred revenue expenditure in the Profit & Loss Account, the nature of expenditure does not change - Entire amount allowed as revenue expenditure - AT
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