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...
LTCG - transfer of Internal Audit and Risk Consultancy practice (IARC) to company - client list and contract relationship has been built by the assessee over past 30 years - cannot be considered as a non-compete fees - this is a long-term capital asset - cost of the acquisition will be nil as self-acquired u/s 55 (2)(a)(ii)
LTCG - transfer of Internal Audit and Risk Consultancy practice (IARC) to company - client list and contract relationship has been built by the assessee over past 30 years - cannot be considered as a non-compete fees - this is a long-term capital asset - cost of the acquisition will be nil as self-acquired u/s 55 (2)(a)(ii)
Note: It is a system-generated summary and is for quick reference only.