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...
Assessment u/s 153A - Addition made on account of Client Code Modification(CCM) - it is an admitted fact that the assessee is not a member of any exchange and cannot execute CCM and the transactions on account of CCM done by the group concerns are not found to be false or untrue - SEBI or the stock exchange has not taken any action treating the transactions to be non genuine - Additions deleted.
Assessment u/s 153A - Addition made on account of Client Code Modification(CCM) - it is an admitted fact that the assessee is not a member of any exchange and cannot execute CCM and the transactions on account of CCM done by the group concerns are not found to be false or untrue - SEBI or the stock exchange has not taken any action treating the transactions to be non genuine - Additions deleted.
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