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...
Disallowance of Contribution to Environmental Relief Fund u/s 43B - assessee has collected the contribution to the ERF from the owner (insured) - If the amount is not routed through Profit and Loss Account, then there is no question of applicability of provisions of section 43B - Further, ERF was neither fee, tax or cess and, hence, do not come within the ambit of section 43B.
Disallowance of Contribution to Environmental Relief Fund u/s 43B - assessee has collected the contribution to the ERF from the owner (insured) - If the amount is not routed through Profit and Loss Account, then there is no question of applicability of provisions of section 43B - Further, ERF was neither fee, tax or cess and, hence, do not come within the ambit of section 43B.
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