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 suppression of income from sale of wastage - assessee has considered the rate of wastage sale generated @ 0.73 per kg in the Books of accounts but has adopted rate 1.13 per kg. to buy peace by enhancing the rate by 0.40 per kg in the Return of income u/s 153A - the AO though made the specific observations but could not support with any logical and documentary evidence - addition without any cogent evidence and cannot be sustained
Addition of suppression of income from sale of wastage - assessee has considered the rate of wastage sale generated @ 0.73 per kg in the Books of accounts but has adopted rate 1.13 per kg. to buy peace by enhancing the rate by 0.40 per kg in the Return of income u/s 153A - the AO though made the specific observations but could not support with any logical and documentary evidence - addition without any cogent evidence and cannot be sustained
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