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 153A - Undisclosed investment - Addition on the basis of DVO report - The relief granted was based on the foundation of comparative figures of investment by the assessee and the estimate by the DVO where a margin of 30% has been considered on higher side, 25% on account of difference in CPWD and PWD rates and 5% for self- supervision. - Appeal of the revenue dismissed - AT
Addition u/s 153A - Undisclosed investment - Addition on the basis of DVO report - The relief granted was based on the foundation of comparative figures of investment by the assessee and the estimate by the DVO where a margin of 30% has been considered on higher side, 25% on account of difference in CPWD and PWD rates and 5% for self- supervision. - Appeal of the revenue dismissed - AT
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