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 - entire issue was placed before the CIT (A) – AO’s attempt to change the reasons for disallowance, once the CIT (A) reversed his order of assessment, would thus be a mere change of opinion - HC
Reassessment u/s 147 - entire issue was placed before the CIT (A) – AO’s attempt to change the reasons for disallowance, once the CIT (A) reversed his order of assessment, would thus be a mere change of opinion - HC
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