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...
Fresh claim of business expenses in return u/s 153A - because of disallowing the original claim of deferred revenue expenses the assessee has rightly raised the alternate claim of expenses incurred during the year under consideration for the first time under 153A proceedings as the provisions applicable in return filed u/s 139(1) would also continue to apply in the case of a return filed u/s 153A - duly allowable
Fresh claim of business expenses in return u/s 153A - because of disallowing the original claim of deferred revenue expenses the assessee has rightly raised the alternate claim of expenses incurred during the year under consideration for the first time under 153A proceedings as the provisions applicable in return filed u/s 139(1) would also continue to apply in the case of a return filed u/s 153A - duly allowable
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
