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...
Applicability of section 92BA(i) on the SDT [Specified domestic transactions] - Since in this case the assessee has undertaken international transactions for a sum which is less than Rs. 1 crore, therefore the TP adjustment should not be made. - However, AO can examine the issue in terms of the provision of sec. 40A(2)(b) - AT
Applicability of section 92BA(i) on the SDT [Specified domestic transactions] - Since in this case the assessee has undertaken international transactions for a sum which is less than Rs. 1 crore, therefore the TP adjustment should not be made. - However, AO can examine the issue in terms of the provision of sec. 40A(2)(b) - AT
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