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 of excess share premium u/s 68 - AO was not entitled to sit on the arm chair of a businessman and regulate the manner of conducting business - AO was not justified in partially not accepting the share premium.
Addition of excess share premium u/s 68 - AO was not entitled to sit on the arm chair of a businessman and regulate the manner of conducting business - AO was not justified in partially not accepting the share premium.
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