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...
Addition u/s 69B – investments not fully disclosed - Average market value of land – AO could not have invoked the provisions of section 69B to fasten the addition on the assessee based on doubts/ conjectures and surmises - AT
Addition u/s 69B – investments not fully disclosed - Average market value of land – AO could not have invoked the provisions of section 69B to fasten the addition on the assessee based on doubts/ conjectures and surmises - AT
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