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...
Addition u/s 69C - CIT(A) confined the addition to only 5% of the amount spent on purchases based on past record of profits - as the provision of Section 69C is not mandatory in nature, the AO has full discretion either to add or not to add the unexplained expenditure in the income of the assessee based upon sound judicial principles - HC
Addition u/s 69C - CIT(A) confined the addition to only 5% of the amount spent on purchases based on past record of profits - as the provision of Section 69C is not mandatory in nature, the AO has full discretion either to add or not to add the unexplained expenditure in the income of the assessee based upon sound judicial principles - HC
Note: It is a system-generated summary and is for quick reference only.