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...
Whether development of immovable property is in the nature of trade - period of holding since 1965 - the transaction could not come within the ambit of adventure in the nature of trade - also the gain from sale of such property cannot be held as business income - HC
Whether development of immovable property is in the nature of trade - period of holding since 1965 - the transaction could not come within the ambit of adventure in the nature of trade - also the gain from sale of such property cannot be held as business income - HC
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