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...
Addition of delayed payment of employees’ contribution of EPF and ESI - paid before the due date of filing of return - the CIT(A) was duty bound to follow the binding precedent available of the jurisdictional High Court in favour of assessee and has erred in ignoring the same and relying upon the decision of the non jurisdictional High Court - deduction duly allowable
Addition of delayed payment of employees’ contribution of EPF and ESI - paid before the due date of filing of return - the CIT(A) was duty bound to follow the binding precedent available of the jurisdictional High Court in favour of assessee and has erred in ignoring the same and relying upon the decision of the non jurisdictional High Court - deduction duly allowable
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