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...
Deduction u/s 37 – assessee was compulsorily required to build a new shop on land which was not his own property - Expenses on premises taken on lease towards repairs, fixtures etc. allowed as revenue expenditure - HC
Deduction u/s 37 – assessee was compulsorily required to build a new shop on land which was not his own property - Expenses on premises taken on lease towards repairs, fixtures etc. allowed as revenue expenditure - HC
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