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 u/s. 69C - assessee had purchased cutting machine but no freight has been accounted - ssessee explained that it had obtained the delivery of the said machine in its own tempo - revenue authorities have not brought any evidence on record to show that the assessee has actually incurred any expenditure and the entire addition has been made on presumption basis - AT
Disallowance u/s. 69C - assessee had purchased cutting machine but no freight has been accounted - ssessee explained that it had obtained the delivery of the said machine in its own tempo - revenue authorities have not brought any evidence on record to show that the assessee has actually incurred any expenditure and the entire addition has been made on presumption basis - AT
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