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...
Disallowance u/s 40(a)(ia) - TDS was not deducted on the interest paid - The Tribunal (ITAT) upheld the deletion of the disallowance by the CIT(A), ruling that the assessee was not in default due to non-filing of Form 26A when the payee had already included the interest in their income and paid taxes.
Disallowance u/s 40(a)(ia) - TDS was not deducted on the interest paid - The Tribunal (ITAT) upheld the deletion of the disallowance by the CIT(A), ruling that the assessee was not in default due to non-filing of Form 26A when the payee had already included the interest in their income and paid taxes.
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