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...
TDS u/s 194C - payment of transportation of goods - sub-contracting - scope of the term 'Work' - payments made to each lorry owner exceeded ₹ 50,000 - assessee liable to TDS u/s 194C - Tribunal failed to examine the facts - Tribunal ought to have adversely inferred against the assessee for having failed to place material to substantiate its oral assertion - HC
TDS u/s 194C - payment of transportation of goods - sub-contracting - scope of the term 'Work' - payments made to each lorry owner exceeded ₹ 50,000 - assessee liable to TDS u/s 194C - Tribunal failed to examine the facts - Tribunal ought to have adversely inferred against the assessee for having failed to place material to substantiate its oral assertion - HC
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