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...
Assessee received compensation for transferring rights, rightly assessed as income from other sources, not capital gains. AO's determination of notional rent at Rs. 2.01 lakhs based on reasonable realizable rental value upheld. Addition of interest income confirmed due to lack of evidence regarding clubbing with spouse's income. Claim for deduction under Chapter VIA rejected for failure to produce evidence. Appeal partly allowed.
Assessee received compensation for transferring rights, rightly assessed as income from other sources, not capital gains. AO's determination of notional rent at Rs. 2.01 lakhs based on reasonable realizable rental value upheld. Addition of interest income confirmed due to lack of evidence regarding clubbing with spouse's income. Claim for deduction under Chapter VIA rejected for failure to produce evidence. Appeal partly allowed.
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