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...
Disallowance of depreciation u/s 40(a)(i) for non deduction of TDS - no reason to disallow depreciation on capitalized amount as s. 40(a)(i) does not deal with deduction of depreciation - AT
Disallowance of depreciation u/s 40(a)(i) for non deduction of TDS - no reason to disallow depreciation on capitalized amount as s. 40(a)(i) does not deal with deduction of depreciation - AT
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