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...
Cash Credit - The provisions of the section 28 (iv) can be invoked if the benefit or perquisite is not in form of cash. It cannot be said that the loan received by the assessee could be termed as benefit/perquisite. No justification in invoking the provisions of section 68 - AT
Cash Credit - The provisions of the section 28 (iv) can be invoked if the benefit or perquisite is not in form of cash. It cannot be said that the loan received by the assessee could be termed as benefit/perquisite. No justification in invoking the provisions of section 68 - AT
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