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 made u/s. 40A(2)(b) for excess payment made to related party - The tribunal noted that the assessee provided substantial evidence of higher purchase rates from unrelated parties and that both entities were in a loss scenario, negating any tax advantage motive. Thus, the addition was deleted.
Addition made u/s. 40A(2)(b) for excess payment made to related party - The tribunal noted that the assessee provided substantial evidence of higher purchase rates from unrelated parties and that both entities were in a loss scenario, negating any tax advantage motive. Thus, the addition was deleted.
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