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...
Deemed dividend u/s 2(22)(e) - Assessee has only given a colour to the transactions so as to characterise the same as in the nature of trade advance. Therefore provisions of section 2(22)(e) are clearly attracted - AT
Deemed dividend u/s 2(22)(e) - Assessee has only given a colour to the transactions so as to characterise the same as in the nature of trade advance. Therefore provisions of section 2(22)(e) are clearly attracted - AT
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