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 - deduction u/s 54B - transfer of agricultural land by Scheduled Caste person was prohibited under Land Reforms Act - when the transfer itself is prohibited then the alleged notarized agreement would not bring the case in the category of transfer of ownership without any formal deed of title even if consideration was paid and the possession was handed over - deduction not allowable - revision valid
Revision u/s 263 - deduction u/s 54B - transfer of agricultural land by Scheduled Caste person was prohibited under Land Reforms Act - when the transfer itself is prohibited then the alleged notarized agreement would not bring the case in the category of transfer of ownership without any formal deed of title even if consideration was paid and the possession was handed over - deduction not allowable - revision valid
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