Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Reassessment u/s 147 / 148 - Reasons to believe must have nexus and live link with the formation of opinion by the AO that taxable income had escaped assessment - As per mandate of Section 149(1)(b), income escaping assessment should be or likely to exceed Rupees one lac - HC
Reassessment u/s 147 / 148 - Reasons to believe must have nexus and live link with the formation of opinion by the AO that taxable income had escaped assessment - As per mandate of Section 149(1)(b), income escaping assessment should be or likely to exceed Rupees one lac - HC
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