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...
Extension of time for filing of the income tax return rejected u/s 119 - delay in filing of the return was on account of illness of the CA i.e., the statutory auditor - The assertions made to justify extension of time have to be proved and established - Assessee failed to prove - benefit u/s 80IB cannot be claimed so - HC
Extension of time for filing of the income tax return rejected u/s 119 - delay in filing of the return was on account of illness of the CA i.e., the statutory auditor - The assertions made to justify extension of time have to be proved and established - Assessee failed to prove - benefit u/s 80IB cannot be claimed so - HC
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