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. 54F - LTCG on sale of jewellery - assessee has invested the full consideration of sale of jewellery in the purchase of the plot of land - The AO is directed to verify the certificate of construction issued by Municipal Corporation, Moradabad keeping in mind that the cost of investment in land is also part of cost of construction of the residential house to avail the exemption u/s 54F - remanded
Exemption u/s. 54F - LTCG on sale of jewellery - assessee has invested the full consideration of sale of jewellery in the purchase of the plot of land - The AO is directed to verify the certificate of construction issued by Municipal Corporation, Moradabad keeping in mind that the cost of investment in land is also part of cost of construction of the residential house to avail the exemption u/s 54F - remanded
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