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...
Deletion made u/s 40A(3) - the payments were not expended by the assessee and that therefore would not come within the meaning of expenditure be it based on section 40(a)(ia) or section 40A(3) - HC
Deletion made u/s 40A(3) - the payments were not expended by the assessee and that therefore would not come within the meaning of expenditure be it based on section 40(a)(ia) or section 40A(3) - HC
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