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...
Quantum of penalty u/s 221(1) - failure to pay tax before filing of return - AO levied the maximum penalty prescribed equal to 100% without recording any satisfaction - CIT(A) was right in restricting penalty to 10% of the total tax payable - AT
Quantum of penalty u/s 221(1) - failure to pay tax before filing of return - AO levied the maximum penalty prescribed equal to 100% without recording any satisfaction - CIT(A) was right in restricting penalty to 10% of the total tax payable - AT
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