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 referral fees paid - The payment was at arm’s length, AO cannot reassess that issue or draw adverse conclusions from the percentage value of the referral fees - AO can in his assessment u/s 37 decide whether work or services were actually rendered as claimed by the assessee - HC
Disallowance of referral fees paid - The payment was at arm’s length, AO cannot reassess that issue or draw adverse conclusions from the percentage value of the referral fees - AO can in his assessment u/s 37 decide whether work or services were actually rendered as claimed by the assessee - HC
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