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...
Deemed dividend addition u/s 2(22)(e) - power of ITAT u/s 254 - enhancement of tax liability of the assessee - ITAT was right and within its jurisdiction in directing the examination of the fair market value of the shares bought back by it during the previous year.
Deemed dividend addition u/s 2(22)(e) - power of ITAT u/s 254 - enhancement of tax liability of the assessee - ITAT was right and within its jurisdiction in directing the examination of the fair market value of the shares bought back by it during the previous year.
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