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...
Addition on account of accommodation entries received - AO had shifted entire burden upon the assessee and no material was brought by him to prove his allegation that impugned amount actually represent undisclosed income of the assessee. - AT
Addition on account of accommodation entries received - AO had shifted entire burden upon the assessee and no material was brought by him to prove his allegation that impugned amount actually represent undisclosed income of the assessee. - AT
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