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...
Sales promotion expenses - assessee has failed to furnish any bills or any details or break-up of the expenditure - As per 37(1), onus is upon the assessee to establish that the said expenditure has been incurred for carrying on its business. - AT
Sales promotion expenses - assessee has failed to furnish any bills or any details or break-up of the expenditure - As per 37(1), onus is upon the assessee to establish that the said expenditure has been incurred for carrying on its business. - AT
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