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 56(2)(viib) - income from other sources - share premium received by the assessee - discarding the DCF method of valuation of shares adopted by the assessee - Whether the valuation report is fair and reasonable and the assessee has failed to justify the premium of Rs. 130/- per share charged on allotment of un-quoted equity share? - AO erred in discarding the DCF method of valuation of shares adopted by the assessee - AT
Addition u/s 56(2)(viib) - income from other sources - share premium received by the assessee - discarding the DCF method of valuation of shares adopted by the assessee - Whether the valuation report is fair and reasonable and the assessee has failed to justify the premium of Rs. 130/- per share charged on allotment of un-quoted equity share? - AO erred in discarding the DCF method of valuation of shares adopted by the assessee - AT
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