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...
Dispute concerns entitlement to TDS credit where the assessee acted as a Kaccha Arhtia (commission agent). Tribunal accepted that amounts received by traders on behalf of farmers were not the assessees revenue, while commission receipts constituted the assessees income; TDS deducted from payments that were the assessees money must be allowed as credit. The tribunal directed the assessing officer to grant full TDS credit to the assessee, noting the nature of receipts rather than specific provisions under which TDS was deducted.
Dispute concerns entitlement to TDS credit where the assessee acted as a Kaccha Arhtia (commission agent). Tribunal accepted that amounts received by traders on behalf of farmers were not the assessees revenue, while commission receipts constituted the assessees income; TDS deducted from payments that were the assessees money must be allowed as credit. The tribunal directed the assessing officer to grant full TDS credit to the assessee, noting the nature of receipts rather than specific provisions under which TDS was deducted.
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