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...
Power to invoke section 263 - revision - The word “examine the record“ means the material available on record at the time of assessment and not the material which has been obtained subsequent to the assessment order - HC
Power to invoke section 263 - revision - The word “examine the record“ means the material available on record at the time of assessment and not the material which has been obtained subsequent to the assessment order - HC
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