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...
Reopening of assessment - The mere fact that the assessment order does not discuss the issue of deduction under section 80-IA(4) of the Act would not lead to the conclusion that the Assessing Officer had made no opinion with regard to the issue. - HC
Reopening of assessment - The mere fact that the assessment order does not discuss the issue of deduction under section 80-IA(4) of the Act would not lead to the conclusion that the Assessing Officer had made no opinion with regard to the issue. - HC
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