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...
TDS u/s 194C - surrogacy payments without deducting TDS - these parties have done nothing else but exploited the poor and destitute surrogate mothers without even paying the adequate compensation. Rather the payee ‘NGO’ and its office bearer(s) have prima facie swindled the entire money. This conclusion flows from the entire surrogacy procedure adopted by the assessee with the so called NGO and its authorised person - We thus uphold the learned lower authorities’ action invoking Section 194C r.w.s. 40(a)(ia) disallowance - AT
TDS u/s 194C - surrogacy payments without deducting TDS - these parties have done nothing else but exploited the poor and destitute surrogate mothers without even paying the adequate compensation. Rather the payee ‘NGO’ and its office bearer(s) have prima facie swindled the entire money. This conclusion flows from the entire surrogacy procedure adopted by the assessee with the so called NGO and its authorised person - We thus uphold the learned lower authorities’ action invoking Section 194C r.w.s. 40(a)(ia) disallowance - AT
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