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...
Share of the loss of the AOP claimed as business loss - joint venture - there is no provision for setting off of a member’s share of the losses of the AOP against his personal income - revision u/s 263 by the CIT is valid - HC
Share of the loss of the AOP claimed as business loss - joint venture - there is no provision for setting off of a member’s share of the losses of the AOP against his personal income - revision u/s 263 by the CIT is valid - HC
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