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 by CIT - TP adjustment in the book profits u/s 115JB - A.O is not empowered to make any addition or deletion to the profit as per P&L A/c prepared in accordance with Companies Act and relevant accounting standards, other than those items specifically mentioned in Explanation 1 to section 115JB(2) - order of the A.O was neither erroneous nor prejudicial to the interest of the Revenue - revision quashed
Revision u/s 263 by CIT - TP adjustment in the book profits u/s 115JB - A.O is not empowered to make any addition or deletion to the profit as per P&L A/c prepared in accordance with Companies Act and relevant accounting standards, other than those items specifically mentioned in Explanation 1 to section 115JB(2) - order of the A.O was neither erroneous nor prejudicial to the interest of the Revenue - revision quashed
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