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...
Disallowance of various expenses - increase in expenses despite decrease in turnover compared to previous year - it is an admitted position that the details of the accounts provided by the assessee were duly audited. Thus, merely because the assessee could not produce the accounts of the immediately preceding year, which was destroyed in 1998 flood, it cannot be said that the assessee offered no explanation or no evidence in support of his case. - HC
Disallowance of various expenses - increase in expenses despite decrease in turnover compared to previous year - it is an admitted position that the details of the accounts provided by the assessee were duly audited. Thus, merely because the assessee could not produce the accounts of the immediately preceding year, which was destroyed in 1998 flood, it cannot be said that the assessee offered no explanation or no evidence in support of his case. - HC
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