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...
Benami transactions - offence under Benami Act - onus of proving a benami transaction - after amendment, the onus of proving a benami transaction rests entirely on the shoulders of the respondents (Benamidar & beneficial owner) - Once both are able to discharge their burden of proof, then the burden of proof would be shifted to the prosecution - since IO has miserably failed to discharge such burden of proof - appeal is dismissed
Benami transactions - offence under Benami Act - onus of proving a benami transaction - after amendment, the onus of proving a benami transaction rests entirely on the shoulders of the respondents (Benamidar & beneficial owner) - Once both are able to discharge their burden of proof, then the burden of proof would be shifted to the prosecution - since IO has miserably failed to discharge such burden of proof - appeal is dismissed
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