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 of community development expenditure by observing that this expenditure is not related to the business activity of the assessee - In assessee’s case has incurred expenditure to promote the interest of underprivileged and impaired section of society and to gain goodwill of the people living in the area of operation of the assessee. - Explanation 2 to section 37(1) is not applicable - Claim allowed - AT
Addition of community development expenditure by observing that this expenditure is not related to the business activity of the assessee - In assessee’s case has incurred expenditure to promote the interest of underprivileged and impaired section of society and to gain goodwill of the people living in the area of operation of the assessee. - Explanation 2 to section 37(1) is not applicable - Claim allowed - AT
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