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...
Reopening of assessment u/s 147 - excess claim of deduction u/s 35D - formation of belief by the AO is within realm of subjective satisfaction - for the purpose of capital employed, share premium collected on issue of share capital is not part of capital employed. - AT
Reopening of assessment u/s 147 - excess claim of deduction u/s 35D - formation of belief by the AO is within realm of subjective satisfaction - for the purpose of capital employed, share premium collected on issue of share capital is not part of capital employed. - AT
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