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...
Interest levied under section 234B - non-payment of advance tax by the payer - as the tax was ‘deductible’ u/s 195 of the act there is no failure on part of the assessee in payment of advance tax. - AT
Interest levied under section 234B - non-payment of advance tax by the payer - as the tax was ‘deductible’ u/s 195 of the act there is no failure on part of the assessee in payment of advance tax. - AT
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