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...
Speculation business - there is a vital difference between "creation" and "transfer" of shares - allotment of shares cannot be termed as purchase - the assessee cannot be said to be carrying on a speculation business to the extent to which the business consists of the purchase and sale of such shares. - HC
Speculation business - there is a vital difference between "creation" and "transfer" of shares - allotment of shares cannot be termed as purchase - the assessee cannot be said to be carrying on a speculation business to the extent to which the business consists of the purchase and sale of such shares. - HC
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