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...
Business promotion expenditure - The special box sponsored by the assessee - It is difficult to imagine how 15 persons sitting in an air-conditioned box and watching a cricket match would help the business of the assessee - Expenditure u/s 37(1) not allowed - AT
Business promotion expenditure - The special box sponsored by the assessee - It is difficult to imagine how 15 persons sitting in an air-conditioned box and watching a cricket match would help the business of the assessee - Expenditure u/s 37(1) not allowed - AT
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