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 - nature of land sold - whether the land would not be covered under definition of capital asset as stated in Section 2(14)(iii)? - Despite being directed to re-examine the evidence, the AO issued a fresh assessment order, disregarding the ITAT's directions. The High Court quashed the assessment order and remanded the matter again to the AO, emphasizing the need for a thorough examination of evidence and compliance with statutory provisions.
Capital gain - nature of land sold - whether the land would not be covered under definition of capital asset as stated in Section 2(14)(iii)? - Despite being directed to re-examine the evidence, the AO issued a fresh assessment order, disregarding the ITAT's directions. The High Court quashed the assessment order and remanded the matter again to the AO, emphasizing the need for a thorough examination of evidence and compliance with statutory provisions.
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