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...
Section 47(vii) as amended by Finance Act 2012 is retrospective in nature - Section 56(2)(viia) cannot be applied in respect of transaction where the transfer in the case falls u/s 47(vii) of the Income-Tax Act.
Section 47(vii) as amended by Finance Act 2012 is retrospective in nature - Section 56(2)(viia) cannot be applied in respect of transaction where the transfer in the case falls u/s 47(vii) of the Income-Tax Act.
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