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...
Capital Gain or business income - surplus on sale of shares and securities - the assessee has maintained distinction between trading assets and nontrading assets and has treated the transaction in shares and securities as investment then, the Assessing Officer could not have treated the same as business transaction so as to treat the surplus as business income - HC
Capital Gain or business income - surplus on sale of shares and securities - the assessee has maintained distinction between trading assets and nontrading assets and has treated the transaction in shares and securities as investment then, the Assessing Officer could not have treated the same as business transaction so as to treat the surplus as business income - HC
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