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 68 – Share application and share premium amount credited but not proved - When the nature and source of the amount so invested is known, it cannot be said to be undisclosed income - HC
Addition u/s 68 – Share application and share premium amount credited but not proved - When the nature and source of the amount so invested is known, it cannot be said to be undisclosed income - HC
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