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...
Disallowance of professional fees paid by the assessee as well as interest expenditure incurred - assessee is not carrying on any business during the year - Additions confirmed - However, merely because the issue is decided against the assessee confirming the disallowance it cannot result into levy of penalty for furnishing of inaccurate particulars - Levy of penalty deleted.
Disallowance of professional fees paid by the assessee as well as interest expenditure incurred - assessee is not carrying on any business during the year - Additions confirmed - However, merely because the issue is decided against the assessee confirming the disallowance it cannot result into levy of penalty for furnishing of inaccurate particulars - Levy of penalty deleted.
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