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) - a narrow definition to the word ‘’individual benefit’’ cannot be given. The benefit will include direct or indirect things. Partner whose friend’s wife received the advance had indirectly benefited from the advance received by the assessee from the company - Partial relief given by CIT(A) is not justified - Additions confirmed.
Deemed dividend addition u/s 2(22)(e) - a narrow definition to the word ‘’individual benefit’’ cannot be given. The benefit will include direct or indirect things. Partner whose friend’s wife received the advance had indirectly benefited from the advance received by the assessee from the company - Partial relief given by CIT(A) is not justified - Additions confirmed.
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