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...
Reopening of assessment - mistake made in the audit report by mentioning the system of accounting of the Assessee as ‘mixed’ - no other ‘tangible material’ was cited to justify the reopening - Assessee has convincingly shown that he has consistently been following the mercantile system of accounting not only for AYs in question but for the earlier and later AYs as well - Notice u/s 148 set aside - HC
Reopening of assessment - mistake made in the audit report by mentioning the system of accounting of the Assessee as ‘mixed’ - no other ‘tangible material’ was cited to justify the reopening - Assessee has convincingly shown that he has consistently been following the mercantile system of accounting not only for AYs in question but for the earlier and later AYs as well - Notice u/s 148 set aside - HC
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