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 on cash deposits - availability of funds for re-depositing - no evidence has been made available by the Revenue to support the possibly unarticulated suspicion that the funds have been utilised elsewhere - a gap of about four months by itself in the peculiar circumstances does not lead to any conclusion which detracts from the merits of the claims made - no addition
Addition on cash deposits - availability of funds for re-depositing - no evidence has been made available by the Revenue to support the possibly unarticulated suspicion that the funds have been utilised elsewhere - a gap of about four months by itself in the peculiar circumstances does not lead to any conclusion which detracts from the merits of the claims made - no addition
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