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...
Interest u/s 36(1)(iii) disallowed – merely as because the assessee had sufficient own funds on the date of the borrowings it cannot be concluded that borrowings were not for the purpose of business - AT
Interest u/s 36(1)(iii) disallowed – merely as because the assessee had sufficient own funds on the date of the borrowings it cannot be concluded that borrowings were not for the purpose of business - AT
Note: It is a system-generated summary and is for quick reference only.