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...
Exemption u/s 54F - assessee purchased a residential plot and constructed a house in the name of his unmarried daughter who was dependent and before due date of filing of return of income under section 139(1) - exemption should be allowed only in the name of the assessee - Exemption was rightly denied - AT
Exemption u/s 54F - assessee purchased a residential plot and constructed a house in the name of his unmarried daughter who was dependent and before due date of filing of return of income under section 139(1) - exemption should be allowed only in the name of the assessee - Exemption was rightly denied - AT
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