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...
Accrual of income - the income was not booked as per Accounting Standard-9(AS-9) issued by the ICAI - since the tax rates applicable to the company both in assessment year were the same, the adjustment made by the Department was revenue neutral - No addition - AT
Accrual of income - the income was not booked as per Accounting Standard-9(AS-9) issued by the ICAI - since the tax rates applicable to the company both in assessment year were the same, the adjustment made by the Department was revenue neutral - No addition - AT
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