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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Assessee furnished exhaustive entries and supporting documents for professional fees, all subjected to TDS, establishing genuineness of the expenses; therefore the assessing officer's adhoc 50% disallowance was unsustainable and the appellate authority erred in upholding it. On that basis the disallowance was deleted and the assessee's appeal allowed, the decision reversing the earlier finding because documentary proof and TDS deduction negated any reason to doubt the professional charges claimed.
Assessee furnished exhaustive entries and supporting documents for professional fees, all subjected to TDS, establishing genuineness of the expenses; therefore the assessing officer's adhoc 50% disallowance was unsustainable and the appellate authority erred in upholding it. On that basis the disallowance was deleted and the assessee's appeal allowed, the decision reversing the earlier finding because documentary proof and TDS deduction negated any reason to doubt the professional charges claimed.
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