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...
Weighted deduction - in-house research and development - once the entitlement and eligibility of the assessee is established by strictly construing the provision of section 35(2AB), then the provision is to be liberally construed so that full effect is given of the beneficial provision to achieve the intended objective for which the beneficial statutory provision is placed on the statute. - AT
Weighted deduction - in-house research and development - once the entitlement and eligibility of the assessee is established by strictly construing the provision of section 35(2AB), then the provision is to be liberally construed so that full effect is given of the beneficial provision to achieve the intended objective for which the beneficial statutory provision is placed on the statute. - AT
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