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...
Assessment of trust as Association of Persons (AOP) - Claim of revenue expenditure from the addition of gross receipt - Exemption u/s. 10(23C) denied - appellant trust was not registered u/s 12AA - AO directed to allow the expenditure incurred During the relevant period. - AT
Assessment of trust as Association of Persons (AOP) - Claim of revenue expenditure from the addition of gross receipt - Exemption u/s. 10(23C) denied - appellant trust was not registered u/s 12AA - AO directed to allow the expenditure incurred During the relevant period. - AT
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