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...
U/s 144C(5) AO has to pass the assessment order in conformity with the direction of the DRP – AO cannot take a contrary view and exclude the amount of 'interest reversed' for the purpose of computing deduction u/s 10A - AT
U/s 144C(5) AO has to pass the assessment order in conformity with the direction of the DRP – AO cannot take a contrary view and exclude the amount of 'interest reversed' for the purpose of computing deduction u/s 10A - AT
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