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) - beneficiary of the advance was itself not a shareholder of the company - Tribunal follow decision of a High Court which approved by supreme court and this issue is referred by SC itself to larger bench - decision of this Court approved by SC holds the field, no error committed by the ITAT in following the same - no substantial question of law arises
Deemed dividend u/s 2(22)(e) - beneficiary of the advance was itself not a shareholder of the company - Tribunal follow decision of a High Court which approved by supreme court and this issue is referred by SC itself to larger bench - decision of this Court approved by SC holds the field, no error committed by the ITAT in following the same - no substantial question of law arises
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