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 - rental income - assessee had got lease right from the Rajasthan govt. on the land for a period of 20 years - for the purpose of section 22 of the Act, the assessee is the deemed owner of the land and the assessee 's contention that sub-letting this land to L&T is to be considered as 'income from house property' - CIT(A) rightly granted relief to the assessee - AT
Correct head of income - rental income - assessee had got lease right from the Rajasthan govt. on the land for a period of 20 years - for the purpose of section 22 of the Act, the assessee is the deemed owner of the land and the assessee 's contention that sub-letting this land to L&T is to be considered as 'income from house property' - CIT(A) rightly granted relief to the assessee - AT
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