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...
Section 143(1) intimation not challenged before CIT(A), appeal maintainable only against section 143(3) assessment order. CSR expenses allowed as deduction u/s 80G, not covered under exceptions, distinguishable from cited case on voluntariness, amendment evidences legislative intent to allow CSR as 80G deduction if other conditions satisfied. AO directed to allow assessee's claim subject to fulfilling other requirements of section 80G.
Section 143(1) intimation not challenged before CIT(A), appeal maintainable only against section 143(3) assessment order. CSR expenses allowed as deduction u/s 80G, not covered under exceptions, distinguishable from cited case on voluntariness, amendment evidences legislative intent to allow CSR as 80G deduction if other conditions satisfied. AO directed to allow assessee's claim subject to fulfilling other requirements of section 80G.
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