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 Depreciation by reducing Written down value of assets by subsidy received - incentive received by the assessee is not covered under the provisions of Explanation 10 to section 43(1) - Consequently, the subsidy amount received by the assessee is not to be reduced from the cost of assets. - AT
Disallowance of Depreciation by reducing Written down value of assets by subsidy received - incentive received by the assessee is not covered under the provisions of Explanation 10 to section 43(1) - Consequently, the subsidy amount received by the assessee is not to be reduced from the cost of assets. - AT
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