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 - addition u/s 68 - in the present case the investor companies are not paper/shell companies and AO has invoked proper and sufficient enquiries by issuing notices u/s 133(6) which are duly complied with - the source of source of investment has been established by the assessee - Pr.CIT cannot invoke powers to substitute the view taken by the AO merely on the basis of the presumption
Revision u/s 263 - addition u/s 68 - in the present case the investor companies are not paper/shell companies and AO has invoked proper and sufficient enquiries by issuing notices u/s 133(6) which are duly complied with - the source of source of investment has been established by the assessee - Pr.CIT cannot invoke powers to substitute the view taken by the AO merely on the basis of the presumption
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