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...
Penalty u/s 140A(3) - assessee cannot escape from the liability to pay penalty as the intention of the legislature regarding payment of tax is to pay as you earn - relief already granted by CIT(A) is sufficient - AT
Penalty u/s 140A(3) - assessee cannot escape from the liability to pay penalty as the intention of the legislature regarding payment of tax is to pay as you earn - relief already granted by CIT(A) is sufficient - AT
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