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 income - Compensation received for the loss of income – cash basis of accounting - assessee as admitted that he was following the cash system of accounting and hence the amounts in question cannot be taxed as the same was not received - AT
Accrual of income - Compensation received for the loss of income – cash basis of accounting - assessee as admitted that he was following the cash system of accounting and hence the amounts in question cannot be taxed as the same was not received - AT
Note: It is a system-generated summary and is for quick reference only.