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 40A(3) - assessee had made cash payments exceeding ₹ 20,000/- - CIT-A deleted the addition - AO is right in his rem to reopen the assessment based on the Revenue’s audit report. - CIT(A) has simply brushed aside the issue by stating that all those payments were made during bank holidays which falls under exceptions mentioned in Rule 6DD of the IT Rules, 1962 without giving a clear cut finding on that regard - Additions confirmed - AT
Addition u/s 40A(3) - assessee had made cash payments exceeding ₹ 20,000/- - CIT-A deleted the addition - AO is right in his rem to reopen the assessment based on the Revenue’s audit report. - CIT(A) has simply brushed aside the issue by stating that all those payments were made during bank holidays which falls under exceptions mentioned in Rule 6DD of the IT Rules, 1962 without giving a clear cut finding on that regard - Additions confirmed - AT
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