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 asset u/s 2(14) - Scope of the term Asset / property - "interest of every kind" - whether loan given to its subsidiary in India, by the foreign company constitute capital asset - ITAT and HC has given strong reasons for holding that the concerned transaction would come in the meaning of Section 2(14) of the Income Tax Act - SLP by Revenue dismissed - SC
Capital asset u/s 2(14) - Scope of the term Asset / property - "interest of every kind" - whether loan given to its subsidiary in India, by the foreign company constitute capital asset - ITAT and HC has given strong reasons for holding that the concerned transaction would come in the meaning of Section 2(14) of the Income Tax Act - SLP by Revenue dismissed - SC
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