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...
Commission expenditure - When the primarily evidence of nature of services rendered for which Assessee paid commission is not on record, it is not possible to say whether the expenditure was wholly and exclusively incurred for the purpose of business and also as to whether explanation to Sec.37(1) of the Act would be attracted. - AT
Commission expenditure - When the primarily evidence of nature of services rendered for which Assessee paid commission is not on record, it is not possible to say whether the expenditure was wholly and exclusively incurred for the purpose of business and also as to whether explanation to Sec.37(1) of the Act would be attracted. - AT
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