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...
Accrual of interest income – interest was not received - doubt on receipt of income in future - non-receipt of interest alone cannot be a criteria for not offering the same as the income of the assessee - AT
Accrual of interest income – interest was not received - doubt on receipt of income in future - non-receipt of interest alone cannot be a criteria for not offering the same as the income of the assessee - AT
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