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 68 - Proof of receipt of Cash Component against sale of property / loan agreement - AO does not determine in which year such cash was paid and if so, whether the entire receipt becomes income in that particular year etc. Addition was made not on any concrete finding basing on any corroborative evidence. We find it difficult to sustain the same - AT
Addition u/s 68 - Proof of receipt of Cash Component against sale of property / loan agreement - AO does not determine in which year such cash was paid and if so, whether the entire receipt becomes income in that particular year etc. Addition was made not on any concrete finding basing on any corroborative evidence. We find it difficult to sustain the same - AT
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