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 computed rental income from factory premises under both "income from house property" and business income incorrectly. ITAT held rental income should be considered under S.57, allowing claim of proportionate expenses against such rental income. AO directed to recompute taxable income under S.57. Assessee's grounds partly allowed.
Assessee computed rental income from factory premises under both "income from house property" and business income incorrectly. ITAT held rental income should be considered under S.57, allowing claim of proportionate expenses against such rental income. AO directed to recompute taxable income under S.57. Assessee's grounds partly allowed.
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