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...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
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Exemption claimed u/s 54B - exemption denied as AO concluded there was no agricultural operation carried out the lands in dispute - the assessee has furnished the necessary details such as affidavit of the party who carried out the agricultural operations as well as form 7/12 along with form 8 which have rejected by the authorities below but without assigning sensible reason and bringing any corroborative evidence on record. - Additions deleted - AT
Exemption claimed u/s 54B - exemption denied as AO concluded there was no agricultural operation carried out the lands in dispute - the assessee has furnished the necessary details such as affidavit of the party who carried out the agricultural operations as well as form 7/12 along with form 8 which have rejected by the authorities below but without assigning sensible reason and bringing any corroborative evidence on record. - Additions deleted - AT
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