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...
The ITAT upheld disallowance u/s 14A r.w.r.8D for expenditure on earning exempt income due to lack of fund utilization details. Dismissed appeal as assessee failed to provide supporting documents. Dismissed disallowance u/s 40(a)(ia) for TDS non-deduction as assessee admitted lapse. Upheld disallowance u/s 43B for late leave encashment deposit as assessee failed to contest. Rejecting appeal, ITAT cited Chekmate Services Pvt. Ltd. ruling that delayed PF & ESI contributions are not deductible u/s 36(1)(va) if deposited post due date.
The ITAT upheld disallowance u/s 14A r.w.r.8D for expenditure on earning exempt income due to lack of fund utilization details. Dismissed appeal as assessee failed to provide supporting documents. Dismissed disallowance u/s 40(a)(ia) for TDS non-deduction as assessee admitted lapse. Upheld disallowance u/s 43B for late leave encashment deposit as assessee failed to contest. Rejecting appeal, ITAT cited Chekmate Services Pvt. Ltd. ruling that delayed PF & ESI contributions are not deductible u/s 36(1)(va) if deposited post due date.
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