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Circular No. 83/02/2019-GST Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).

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The assessee can be taxed only on the gain which is oozing out from the sale consideration, thus, no adverse inference can be drawn while invoking the provision of section 50C of the Act. – Bombay High Court

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Notification issued by DPIIT for Angel Tax Exemption

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