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...
Allowability of deduction – the claim of provision for warranty stating that with making of provision on the basis of estimated present value of contingent liability holds good during the assessment years in question qua warranty claims - HC
Allowability of deduction – the claim of provision for warranty stating that with making of provision on the basis of estimated present value of contingent liability holds good during the assessment years in question qua warranty claims - HC
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