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...
Addition u/s 68 - bogus share capital & share premium - The assessee failed to prove that the transactions of share application money is genuine and the creditworthiness of Investor. Further, we have noted that the present appeal was filed in 2016, till date not a single piece of evidence is placed on record to prove the identity, genuineness of transaction of transaction and creditworthiness of the investor company. - Additions confirmed - AT
Addition u/s 68 - bogus share capital & share premium - The assessee failed to prove that the transactions of share application money is genuine and the creditworthiness of Investor. Further, we have noted that the present appeal was filed in 2016, till date not a single piece of evidence is placed on record to prove the identity, genuineness of transaction of transaction and creditworthiness of the investor company. - Additions confirmed - AT
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