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...
LTCG – Assessee contended that since all the MOU were cancelled and the sale consideration kept in the Escrow account had been appropriated by DRDL, therefore no transfer can be said to have taken place - There was an extinguishment of assessee's rights over the shares - additions confirmed - AT
LTCG – Assessee contended that since all the MOU were cancelled and the sale consideration kept in the Escrow account had been appropriated by DRDL, therefore no transfer can be said to have taken place - There was an extinguishment of assessee's rights over the shares - additions confirmed - AT
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