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...
Applicability of Section 115JB on banking Company - Scope of amendment in 115JB by Finance Act, 2012 - 115JB as it stood prior to its amendment by virtue of Finance Act, 2012, would not be applicable to a banking company - neither declaratory nor classificatory but make substantive and significant legislative changes which are admittedly applied prospectively
Applicability of Section 115JB on banking Company - Scope of amendment in 115JB by Finance Act, 2012 - 115JB as it stood prior to its amendment by virtue of Finance Act, 2012, would not be applicable to a banking company - neither declaratory nor classificatory but make substantive and significant legislative changes which are admittedly applied prospectively
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