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...
Reassessment of wealth tax - vacant urban land not included - Unless, the AO brings on record any evidence to prove that there was a structure, we cannot concur with findings of the AO only on the basis of letter of Corporation of Chennai that the assessee has demolished the building before entering into joint development agreement, more particularly, when JDA dated 4-7-2009 is specifically mentioned about existing structure on the land. - AT
Reassessment of wealth tax - vacant urban land not included - Unless, the AO brings on record any evidence to prove that there was a structure, we cannot concur with findings of the AO only on the basis of letter of Corporation of Chennai that the assessee has demolished the building before entering into joint development agreement, more particularly, when JDA dated 4-7-2009 is specifically mentioned about existing structure on the land. - AT
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