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...
Penalty u/s 271(1)(c) - assessee who is described as an illiterate old Halwai who admittedly offered to surrender income for tax which was retracted - revenue failed to prove its case - no penalty - AT
Penalty u/s 271(1)(c) - assessee who is described as an illiterate old Halwai who admittedly offered to surrender income for tax which was retracted - revenue failed to prove its case - no penalty - AT
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