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...
Revision u/s 263 - advance amount of sale of room nights - A capital receipt does not become the revenue receipt just because some expenditure is incurred on the same, and it is claimed by the assessee. - HC
Revision u/s 263 - advance amount of sale of room nights - A capital receipt does not become the revenue receipt just because some expenditure is incurred on the same, and it is claimed by the assessee. - HC
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