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...
Non deduction of TDS u/s 194A - additions u/s 40(a)(ia) - payee has taken the amount in computing its income and paid tax thereon - the proiviso that was inserted w.e.f. 1.4.2013 are to remedy unintended consequences and therefore, the same are treated as clarificatory in nature and retrospective in operation - AT
Non deduction of TDS u/s 194A - additions u/s 40(a)(ia) - payee has taken the amount in computing its income and paid tax thereon - the proiviso that was inserted w.e.f. 1.4.2013 are to remedy unintended consequences and therefore, the same are treated as clarificatory in nature and retrospective in operation - AT
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