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) - payment in cash - purchase of stock in trade - Decision of the Third Member of ITAT - The decision of HC [2013 (12) TMI 1731 - GUJARAT HIGH COURT], relied upon the revenue is distinguished as the case on hand is in a better footing as the revenue does not state that any cash transaction took place. - HC
Addition u/s 40A(3) - payment in cash - purchase of stock in trade - Decision of the Third Member of ITAT - The decision of HC [2013 (12) TMI 1731 - GUJARAT HIGH COURT], relied upon the revenue is distinguished as the case on hand is in a better footing as the revenue does not state that any cash transaction took place. - HC
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