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...
Payments were made to individual models for a shoot carried out in Nepal. The said payments were not chargeable to tax in India as per the DTAA between India and UK and there is no tax at source. Thus, the provisions of Section 40(a)(i) were not applicable - AT
Payments were made to individual models for a shoot carried out in Nepal. The said payments were not chargeable to tax in India as per the DTAA between India and UK and there is no tax at source. Thus, the provisions of Section 40(a)(i) were not applicable - AT
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