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...
Revision u/s 263 - allowing of interest on interest u/s 244A - there is no delay which could be said to be inordinate delay on the part of the revenue in granting refund. - Accordingly, the order passed by ld. PCIT fulfils the twin condition of section 263 of the Act.
Revision u/s 263 - allowing of interest on interest u/s 244A - there is no delay which could be said to be inordinate delay on the part of the revenue in granting refund. - Accordingly, the order passed by ld. PCIT fulfils the twin condition of section 263 of the Act.
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