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...
Exemption u/s.10(23) denied - anonymous donations received by any assessee or entity u/s.115BBC - without verifying the documents and objectively selecting some entries and leaving aside the other entries and documentary evidence even without verifying the actual receipt of donation from the so-called donors, if the revenue authorities proceeds to make any addition treating the same as anonymous u/s.115BBC of the Act, then have no hesitation to hold that the addition made is without any basis and keeping aside the sound principles of tax jurisprudence, the same cannot be held as sustainable - AT
Exemption u/s.10(23) denied - anonymous donations received by any assessee or entity u/s.115BBC - without verifying the documents and objectively selecting some entries and leaving aside the other entries and documentary evidence even without verifying the actual receipt of donation from the so-called donors, if the revenue authorities proceeds to make any addition treating the same as anonymous u/s.115BBC of the Act, then have no hesitation to hold that the addition made is without any basis and keeping aside the sound principles of tax jurisprudence, the same cannot be held as sustainable - AT
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