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...
Denial of claim for concessional rate of tax and claim for sales returns - no C Forms to support the claim for concessional rate of tax - sales return had not been made within the time contemplated under the statute - Well-settled principle in taxation is that a statutory provision providing for an exemption has to be strictly construed in favour of the revenue and against the assessee. - HC
Denial of claim for concessional rate of tax and claim for sales returns - no C Forms to support the claim for concessional rate of tax - sales return had not been made within the time contemplated under the statute - Well-settled principle in taxation is that a statutory provision providing for an exemption has to be strictly construed in favour of the revenue and against the assessee. - HC
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