Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Classification of supply - rate of GST on sale of Land and construction of Duplex over the same land on execution of two separate Agreements by the Applicant - the Applicant is liable to pay GST @7.5% (CGST @3.75% + SGST @3.75%) after deducting 1/3rd towards land cost from the total consideration i.e. effective rate of 5% GST - AAR
Classification of supply - rate of GST on sale of Land and construction of Duplex over the same land on execution of two separate Agreements by the Applicant - the Applicant is liable to pay GST @7.5% (CGST @3.75% + SGST @3.75%) after deducting 1/3rd towards land cost from the total consideration i.e. effective rate of 5% GST - AAR
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