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...
Eligibility to relief u/s. 54 - disallowance on the ground that payment for purchase of new house property has not been made within one year from the date of transfer of original asset - where the cheques issued by the assessee before filing of ITR but encashed by the builder belatedly, there is no fault on the part of assessee - exemption allowed - AT
Eligibility to relief u/s. 54 - disallowance on the ground that payment for purchase of new house property has not been made within one year from the date of transfer of original asset - where the cheques issued by the assessee before filing of ITR but encashed by the builder belatedly, there is no fault on the part of assessee - exemption allowed - AT
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