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...
Correct head of income - gain on sale of building - ‘long term capital gains’ or ‘business income’ - merely because the assessee is engaged in the construction business is not a ground that land and building should be treated as part of stock in trade. - HC
Correct head of income - gain on sale of building - ‘long term capital gains’ or ‘business income’ - merely because the assessee is engaged in the construction business is not a ground that land and building should be treated as part of stock in trade. - HC
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