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...
Expenditures on procuring license for software and routine maintenance - capital expenditure or revenue expenditure - The expression ‘license’ itself denotes transfer of limited use to the acquirer thereof and there is no contrary evidence which could demonstrate that title of the software had been transferred or shifted to the assessee.
Expenditures on procuring license for software and routine maintenance - capital expenditure or revenue expenditure - The expression ‘license’ itself denotes transfer of limited use to the acquirer thereof and there is no contrary evidence which could demonstrate that title of the software had been transferred or shifted to the assessee.
Note: It is a system-generated summary and is for quick reference only.