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...
The issue relating to invoking of section 40(a)(ia) was not before the AO at all and in this background, it was imperative for the CIT(A) to have issued an appropriate notice to the assessee - provisions of section 251(2) clearly militate against the aforesaid approach of the CIT(A) - AT
The issue relating to invoking of section 40(a)(ia) was not before the AO at all and in this background, it was imperative for the CIT(A) to have issued an appropriate notice to the assessee - provisions of section 251(2) clearly militate against the aforesaid approach of the CIT(A) - AT
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