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...
Assessee's business (Liquor business) is such that it cannot maintain proper sale bills and the profit varies from area to area and small variation of the profit cannot be ruled out. No ground for rejecting the book results. Therefore, declared audited results are to be accepted and estimation of income by applying profit rate of 8% was not proper.
Assessee's business (Liquor business) is such that it cannot maintain proper sale bills and the profit varies from area to area and small variation of the profit cannot be ruled out. No ground for rejecting the book results. Therefore, declared audited results are to be accepted and estimation of income by applying profit rate of 8% was not proper.
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