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...
Deductions u/s. 80IB - allocation of Managerial Commission and salary and wages in the ratio of turnover - In the absence of any direct nexus brought on record by the revenue authorities for the impugned allocation of expenses is not correct - AT
Deductions u/s. 80IB - allocation of Managerial Commission and salary and wages in the ratio of turnover - In the absence of any direct nexus brought on record by the revenue authorities for the impugned allocation of expenses is not correct - AT
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