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 gain computation - real owner of asset - the land was purchased in the individual name of the assessee, and not as director of the company. Funds for the purpose of the land was also not found to be contributed by the company. The land having neither been purchased in the name of the company nor paid for by the company there is no case for treating the land as belonging to the company. - AT
Capital gain computation - real owner of asset - the land was purchased in the individual name of the assessee, and not as director of the company. Funds for the purpose of the land was also not found to be contributed by the company. The land having neither been purchased in the name of the company nor paid for by the company there is no case for treating the land as belonging to the company. - AT
Note: It is a system-generated summary and is for quick reference only.
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