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...
Exemption u/s 54EC - REC Bonds - investment within six months from the date of transfer of the capital asset - assessee has demonstrated that non–investment in REC Bonds within the stipulated period was due to non–availability of bonds in the market - the delay in investment has to be condoned as the assessee cannot be expected to do or perform an impossible act - exemption allowed
Exemption u/s 54EC - REC Bonds - investment within six months from the date of transfer of the capital asset - assessee has demonstrated that non–investment in REC Bonds within the stipulated period was due to non–availability of bonds in the market - the delay in investment has to be condoned as the assessee cannot be expected to do or perform an impossible act - exemption allowed
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