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...
Revision u/s 263 - Deemed dividend addition u/s 2(22)(e) - Actual liability of the company has been transferred to the assessee which increases his liability and there is no revenue loss to the department. - Though the AO did not examine this issue, the assessment cannot be held to be prejudicial to the interest of the revenue.
Revision u/s 263 - Deemed dividend addition u/s 2(22)(e) - Actual liability of the company has been transferred to the assessee which increases his liability and there is no revenue loss to the department. - Though the AO did not examine this issue, the assessment cannot be held to be prejudicial to the interest of the revenue.
Note: It is a system-generated summary and is for quick reference only.