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...
Disallowance u/s 40(a)(ii) - interest on service tax - not a tax levied on the profits/gains of any business or profession hence not disallowable u/s 40(a)(ii) - interest on delayed deposit of service tax is compensatory in nature and not penal - duly allowable u/s 37(1)
Disallowance u/s 40(a)(ii) - interest on service tax - not a tax levied on the profits/gains of any business or profession hence not disallowable u/s 40(a)(ii) - interest on delayed deposit of service tax is compensatory in nature and not penal - duly allowable u/s 37(1)
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