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...
Validity of reassessment - limitation period of 6 years as reduced from 8 years - Effect from amendment in the UPTT - The legislative intent was not to enhance and increase the limitation period, regardless and notwithstanding the financial or assessment yea - SC
Validity of reassessment - limitation period of 6 years as reduced from 8 years - Effect from amendment in the UPTT - The legislative intent was not to enhance and increase the limitation period, regardless and notwithstanding the financial or assessment yea - SC
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