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...
Salary - perquisite - exempted living allowance u/s 10(14) - there was no evidence on record to establish that the living allowance was paid to the assessees in connection with the duties to be performed by them - No exemption - HC
Salary - perquisite - exempted living allowance u/s 10(14) - there was no evidence on record to establish that the living allowance was paid to the assessees in connection with the duties to be performed by them - No exemption - HC
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