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...
Enhancement of income made by CIT(A) u/s 251(1) - valuation of shares - Rule 11UA(2)(b) - Discounted Cash Flow Method (DCF) - the CIT(A) have committed an error in rejected the valuation done by the assessee from prescribed expert as per the prescribed method, which ultimately resulted in enhancement of income of the Assessee u/s 251(1) - Additions deleted - AT
Enhancement of income made by CIT(A) u/s 251(1) - valuation of shares - Rule 11UA(2)(b) - Discounted Cash Flow Method (DCF) - the CIT(A) have committed an error in rejected the valuation done by the assessee from prescribed expert as per the prescribed method, which ultimately resulted in enhancement of income of the Assessee u/s 251(1) - Additions deleted - AT
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