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Applicability of Tax deduction at source u/s 195 on Commission paid to foreign agents for procuring export orders
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Landmark Judgment : Section 54 exemption is available if assessee purchases multiple residential units in same building
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GST: Debarked Eucalyptus Wood-Whether classifiable under heading 4401 or 4403
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Landmark Judgment : Development fee received by educational trust could not be classified as capital in nature and is of the character of other fee charged by assessee on account of tuition fee, term fee, etc.
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Credit Allowed on Construction of Immovable Property- Orissa High Court
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Whether there was deemed sale in view of transfer of right to use the vessel as provided in Article 366(29A)(d) read with section 5C or section 2(j)
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Amount received by assessee for relinquishing secretary ship of educational society cannot be treated as a capital receipt.
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AO can not withheld the Income Tax Refund once it is eligible u/s 143(1)
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