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...
The interpretation of the provisions of Section 115QA, particularly whether it applies to the company's capital reduction scheme completed before June 1, 2016. - The capital reduction carried out and completed on May 31, 2016, does not fall under the definition of 'buyback' as per Section 115QA of the Income-tax Act. Consequently, the tax on distributed income to shareholders is not payable by the company. - AT
The interpretation of the provisions of Section 115QA, particularly whether it applies to the company's capital reduction scheme completed before June 1, 2016. - The capital reduction carried out and completed on May 31, 2016, does not fall under the definition of 'buyback' as per Section 115QA of the Income-tax Act. Consequently, the tax on distributed income to shareholders is not payable by the company. - AT
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