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...
Denial of exemption u/s. 54F - assessee can not denied the deduction u/s. 54F in the year under consideration even if the asset stands sold subsequently - it will be chargeable under the head ‘Capital Gains’ relating to long term capital assets of the previous year in which such new asset is transferred - AT
Denial of exemption u/s. 54F - assessee can not denied the deduction u/s. 54F in the year under consideration even if the asset stands sold subsequently - it will be chargeable under the head ‘Capital Gains’ relating to long term capital assets of the previous year in which such new asset is transferred - AT
Note: It is a system-generated summary and is for quick reference only.