sir/ madam

the client is engaged in umblical cord storage services . The client is having multi state operations i.e andhra pradesh, telangana , karnataka. The client is having storage facility in karnataka only. the client normally bills invoices from each state separately for the conecrned state customers. once the customers approaches for the facility.

1. then the client will give suggestions for food habits , regulars excecises to be done to have problem free delivery of the baby.

2. At the time of delivery , the client present at the hospital and cuts the umblical cord under high sterized conditons of the baby delivered.

3. after extraction of the umblical cord, the umblical cord will be processed and stored in high sterilized bag .

4. The bag will be sent to the storage facility ( karnataka ) for further processing and storage upto 21 years.

5. when ever the baby or any family member of baby suffers from any chronic disease , then the customer will approach the client , then the client will get umblical cord from the storage facility ( karnataka) to the client office ( telangana) and gives back to the customer.

6. The main point in the agreement between client and customer is , when ever the customer needs the sample, the same should be delivered to the customer place where the original transaction took place. for example ; at the time of contract, if the customer is from telangana , then the contract will made between client's telangana office and customer. the sample will be then sent for storage facility at karnataka. whenever the customer needs the sample , then client ( telangana office ) will get the sample from karnataka storage facility and will deliver the sample to the customer in telangana.

now my question is ;

1. what is the place of service if the client is having office at telangana and customer from telangana ( client biils the invoice from telangana office ) but client having storage facility in karnataka.

2. can i treat the above service in line with "COLD STORAGE FACILITY", where it is mentioned that the place of service ends in a place where the movement of the goods terminated for customer i.e telangana.

pls provide the response along with concerned rules in the act and case laws if any.

Kindly provide supporting caselaws where Income tax Deparment made an allegation that there is a cash deposit in bank account wihtout actual cash deposit in the bank account and also made an allegation of sale of shares wihtout having shares at all.

Sir/Madam

Please clarify deduction for medical insurance premium paid us 80d is allowed in fy 2023-24 if assessee select New Regime or Old regime??

Dear Sir,

we have china vendor where we always purchase Import materails in foreign currency but now a days while payment to vendors Banks asking for 15CA & CB on "Packging & Handling" and telling us to make separate payment against this case.

my query is, Is TDS applicable on "Packing & Handling" of Goods on Import

Kindly provide supporting case laws where department made an allegation that there is a cash deposit in bank account without actual cash deposit in the bank account and also made an allegation of sale of shares without having shares at all

My mother has sold a society flat in December 2022 for ₹35 lacs. The Flat was purchased in June 2016, Purchase Price was ₹20 lacs , stamp duty ₹140000 , registration fees ₹10000. Long tern capital gain is coming as ₹804356 (35 lacs - 21.50 lacs/264*331) , this capital gain amount we want to invest in fixed deposit.
I want to know long term capital gain is taxable at normal slab rate or it is taxable at special rate @20% ?
( My mother had no other income ).

Dear Experts,
My client has been paid above Rs. 50,000 to travel agent (travel expenses). Now any liability for TDS in this case ?

suppose we are hiring an employee on intern and on contract and on payroll so in all these three cases minimum wage act will applicable and also will PF and other benefit will be applicable on this or not ?

Can I use the term
I For Individuals and
We for Firm and Company while demanding any statements from Bank or other authority,

I purchased a material and the seller raised an invoice on 6th March 2023. But the material was then scrapped at the seller end and did not reach me. The credit not is issued to me in April 23.

The 2B is showing me ITC of that invoice as claimable. What should I do? This is the year end. Please help.