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...
Disallowance of loss shown by the assessee in Film business - Having regard to the facts and circumstances in which the “investment” was made and “loss” claimed, the entire transaction was a sham transaction and was a calculated device to avoid tax liability. - SC
Disallowance of loss shown by the assessee in Film business - Having regard to the facts and circumstances in which the “investment” was made and “loss” claimed, the entire transaction was a sham transaction and was a calculated device to avoid tax liability. - SC
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