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...
Deduction of expenses u/s 37(1) - employee’s benefit expense - tax revenue neutrality - if the income is being charged in the hands of the directors in the highest rate bracket taxing the same in the hands of the company would amount to double taxation - CIT(A) rightly deleted the additions.
Deduction of expenses u/s 37(1) - employee’s benefit expense - tax revenue neutrality - if the income is being charged in the hands of the directors in the highest rate bracket taxing the same in the hands of the company would amount to double taxation - CIT(A) rightly deleted the additions.
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