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Summary of New GST Rates applicable on Real Estate Sector w.e.f 1st April 2019
![Amount received by partner on retirement from firm is exempt from tax [ITAT]](https://assets.studycafe.in/uploads/2019/03/itat-6.png)
Amount received by partner on retirement from firm is exempt from tax [ITAT]

Format of Auditor Certificate in Form DPT-3

SC Judgment on Provident Fund : Applicability on employers/ employees
![Computers, Laptops etc used for providing output service would not qualify as Transitional inputs [AAAR]](https://assets.studycafe.in/uploads/2019/03/Computers-Laptops-etc-used-for-providing-output-service-would-not-qualify-as-Transitional-inputs-AAAR.png)
Computers, Laptops etc used for providing output service would not qualify as Transitional inputs [AAAR]
![When Interest Free Funds are available it cannot be assumed that investment has been made with borrowed fund [SC]](https://assets.studycafe.in/uploads/2019/03/When-Interest-Free-Funds-are-available-it-cannot-be-assumed-that-investment-has-been-made-with-borrowed-fund-SC.jpg)