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 business expenditure - When appropriate evidence has been adduced, it is not in the power of the Assessing Officer to arbitrarily disallow any item of expenditure on the ground that the sums are not verifiable. - HC
Disallowance of business expenditure - When appropriate evidence has been adduced, it is not in the power of the Assessing Officer to arbitrarily disallow any item of expenditure on the ground that the sums are not verifiable. - HC
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