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...
Deduction u/s 80IB on account of disallowance of R&D expenses - A.O. Has made this disallowance holding that the profits of the appellant were overstated on account of no expenses being debited for R&D facilities - No additional facts have been brought on record to support the notional disallowance on account of R&D expenditure - No additions - HC
Deduction u/s 80IB on account of disallowance of R&D expenses - A.O. Has made this disallowance holding that the profits of the appellant were overstated on account of no expenses being debited for R&D facilities - No additional facts have been brought on record to support the notional disallowance on account of R&D expenditure - No additions - HC
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