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...
Penalty u/s 271(1)(c) - addition of deemed dividend u/s 2(22)(e) - addition on account of deemed provisions cannot be construed as furnishing inaccurate particulars of income or concealment of income - AT
Penalty u/s 271(1)(c) - addition of deemed dividend u/s 2(22)(e) - addition on account of deemed provisions cannot be construed as furnishing inaccurate particulars of income or concealment of income - AT
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