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...
Commission paid to director is allowable business expenditure u/s 36(1)(ii) as assessee provided substantial evidence demonstrating services rendered and resultant benefits; AO failed to prove payment was made to avoid DDT. Weighted deduction claim u/s 35(2AB) allowed in full; AO cannot solely rely on DSIR report without considering assessee's books of accounts and chartered accountant's certification. Principles of natural justice require providing reasons for reducing claim and opportunity to respond.
Commission paid to director is allowable business expenditure u/s 36(1)(ii) as assessee provided substantial evidence demonstrating services rendered and resultant benefits; AO failed to prove payment was made to avoid DDT. Weighted deduction claim u/s 35(2AB) allowed in full; AO cannot solely rely on DSIR report without considering assessee's books of accounts and chartered accountant's certification. Principles of natural justice require providing reasons for reducing claim and opportunity to respond.
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