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 - Debit balances written-off - no evidence or material on record including the order sheet of the A.O. to establish that A.O. examined the said issue at assessment stage - Since no investigation or enquiry, Explanation-2 to Section 263 is clearly attracted - revision upheld
Revision u/s 263 - Debit balances written-off - no evidence or material on record including the order sheet of the A.O. to establish that A.O. examined the said issue at assessment stage - Since no investigation or enquiry, Explanation-2 to Section 263 is clearly attracted - revision upheld
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