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...
Principal requirement for the applicability of Section 41 - whether the assessee must obtain a benefit in respect of a trading liability by way of a remission or cessation thereof? - Held Yes - SC
Principal requirement for the applicability of Section 41 - whether the assessee must obtain a benefit in respect of a trading liability by way of a remission or cessation thereof? - Held Yes - SC
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