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Transfer of business would qualify as a supply in GST : AAR

No GST is applicable on fees collected by clubs forconvenience of members : AAR

CBDT issues 2nd directive regarding Exchange of Information in time barring cases

No Addition u/s 56(2)(vii) even if shares were purchased below FMV : ITAT

Exemption of Rs 50 L in case of TDS u/s 194 IA is related to each transferee : ITAT
