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...
Unexplained cash credit - addition u/s 68 - The revenue cannot blow hot and cold in the same breath since in the scrutiny reassessment the purchases have been accepted, there is no any reason/logic in not accepting the subsequent sales of the shares and treating the receipt of consideration as unexplained cash credit. - AT
Unexplained cash credit - addition u/s 68 - The revenue cannot blow hot and cold in the same breath since in the scrutiny reassessment the purchases have been accepted, there is no any reason/logic in not accepting the subsequent sales of the shares and treating the receipt of consideration as unexplained cash credit. - AT
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