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...
Taxability of Capital gain - agricultural land - no explanation as to how the mutation could have taken place in the Revenue record if the land was put to commercial use as on the date of sale - unless and until a competent Government issues a notification or the conversion of the use of land takes place, it cannot be said to be a non agricultural land
Taxability of Capital gain - agricultural land - no explanation as to how the mutation could have taken place in the Revenue record if the land was put to commercial use as on the date of sale - unless and until a competent Government issues a notification or the conversion of the use of land takes place, it cannot be said to be a non agricultural land
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