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...
Intimation u/s 143(1) by changing the status of the assessee which consequently enhanced the tax liability of the assessee - from an AOP to a person taxable in terms of section 139(4A) - AO has no power to change the status u/s 143(1) intimation - AO directed accept the return of income of the assessee as it is and issue refund as claimed by the assessee - AT
Intimation u/s 143(1) by changing the status of the assessee which consequently enhanced the tax liability of the assessee - from an AOP to a person taxable in terms of section 139(4A) - AO has no power to change the status u/s 143(1) intimation - AO directed accept the return of income of the assessee as it is and issue refund as claimed by the assessee - AT
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