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...
Characterization of income - Revenue receipt or capital receipt - subsidy on account of Octroi refund - the assessee is entitled to treat the Octroi refund as capital in nature and it is not chargeable to tax. - AT
Characterization of income - Revenue receipt or capital receipt - subsidy on account of Octroi refund - the assessee is entitled to treat the Octroi refund as capital in nature and it is not chargeable to tax. - AT
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