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...
TDS u/s 194A - interest paid to various members of the Society - No doubt, by the Finance Act, 2015 which entered into force with effect from 01.06.2015, clause (v) of Section 194A(3) came to be amended and the exemption from application of provisions of subsection (1) of Section 194A was restricted to co-operative society other than a co-operative bank. - This subsequent amendment, will however not apply for the Assessment Year 2012-2013 - HC
TDS u/s 194A - interest paid to various members of the Society - No doubt, by the Finance Act, 2015 which entered into force with effect from 01.06.2015, clause (v) of Section 194A(3) came to be amended and the exemption from application of provisions of subsection (1) of Section 194A was restricted to co-operative society other than a co-operative bank. - This subsequent amendment, will however not apply for the Assessment Year 2012-2013 - HC
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