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...
Reopening of assessment u/s 147 - deemed dividend u/s 2(22)(e) - necessary nexus has been established between the material in possession of the AO and the formation of a prima facie belief that the income has escaped assessment - no infirmity in assumption of jurisdiction u/s 147
Reopening of assessment u/s 147 - deemed dividend u/s 2(22)(e) - necessary nexus has been established between the material in possession of the AO and the formation of a prima facie belief that the income has escaped assessment - no infirmity in assumption of jurisdiction u/s 147
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