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...
Credit of tds denied - TDS deducted but deposited by the other party - Once, the assessee has discharged the onus imposed on her, the onus shifted upon the revenue to disprove the contention of the assessee based on the documentary evidence. - Revenue cannot absolve from its duty merely on the reasoning that the other party (Diductor) is not responding to the notices issued upon it. - Benefit of section 205 allowed - AT
Credit of tds denied - TDS deducted but deposited by the other party - Once, the assessee has discharged the onus imposed on her, the onus shifted upon the revenue to disprove the contention of the assessee based on the documentary evidence. - Revenue cannot absolve from its duty merely on the reasoning that the other party (Diductor) is not responding to the notices issued upon it. - Benefit of section 205 allowed - AT
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