Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
LTCG - period of holding - purchase of share directly between the parties and not through stock exchange - as per documents filed, since the actual delivery of shares took place along with transfer deeds/contract bills, so that date should be considered the date of transfer i.e 30.03.2012 - scrips was admittedly sold on 16.08.2013 after more than 12 months - LTCG
LTCG - period of holding - purchase of share directly between the parties and not through stock exchange - as per documents filed, since the actual delivery of shares took place along with transfer deeds/contract bills, so that date should be considered the date of transfer i.e 30.03.2012 - scrips was admittedly sold on 16.08.2013 after more than 12 months - LTCG
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