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...
Deemed dividend u/s 2(22)(e) - unpaid price of purchase of assets of company - Assessee was having substantial interest as holding more than 10% of the share holding - rightly treated by the Tribunal as an advance to the Director falling within the mischief of Section 2(22)(e)
Deemed dividend u/s 2(22)(e) - unpaid price of purchase of assets of company - Assessee was having substantial interest as holding more than 10% of the share holding - rightly treated by the Tribunal as an advance to the Director falling within the mischief of Section 2(22)(e)
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