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...
Addition u/s 68 - LTCG by entering into off market transaction of shares - the transaction which has been concluded within four corners of Law cannot be treated as colorable device unless the revenue brings any material to prove such an allegation - the price at which the shares were sold had been not only intimated to the SEBI and Calcutta Stock Exchange but also approved by the SEBI- no addition
Addition u/s 68 - LTCG by entering into off market transaction of shares - the transaction which has been concluded within four corners of Law cannot be treated as colorable device unless the revenue brings any material to prove such an allegation - the price at which the shares were sold had been not only intimated to the SEBI and Calcutta Stock Exchange but also approved by the SEBI- no addition
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