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...
Revision u/s 263 - exemption of the LTCG - CIT had not undertaken any such exercise reaching to the conclusion that the assessment order was erroneous and prejudicial to the interest of the Revenue - Tribunal recording finding of facts that AO, before allowing claim u/s 10(38) has conducted sufficient inquiry while quashing revision - no substantial questions of law arises
Revision u/s 263 - exemption of the LTCG - CIT had not undertaken any such exercise reaching to the conclusion that the assessment order was erroneous and prejudicial to the interest of the Revenue - Tribunal recording finding of facts that AO, before allowing claim u/s 10(38) has conducted sufficient inquiry while quashing revision - no substantial questions of law arises
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