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...
Claim of refund - TDS on the compensation paid to the petitioner by the respondent No.1 for the acquisition of land - Income received by the petitioner on account of the property acquired by respondent No.1 by private negotiations and sale deed is exempted from tax. The respondent No.1 has already deducted the TDS which it ought not to have deducted. - The Income Tax Department shall process the statement including the correction statement that may be filed under Section 200A more particularly Clause (d) thereof. - The parties shall thereafter take steps for refund of the amount in accordance with the provisions of Income Tax Act and Rules. - HC
Claim of refund - TDS on the compensation paid to the petitioner by the respondent No.1 for the acquisition of land - Income received by the petitioner on account of the property acquired by respondent No.1 by private negotiations and sale deed is exempted from tax. The respondent No.1 has already deducted the TDS which it ought not to have deducted. - The Income Tax Department shall process the statement including the correction statement that may be filed under Section 200A more particularly Clause (d) thereof. - The parties shall thereafter take steps for refund of the amount in accordance with the provisions of Income Tax Act and Rules. - HC
Note: It is a system-generated summary and is for quick reference only.