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 u/s 147 - Company had no cash balance in the last year for the purchase of property in cash as well as the Company cannot take unsecured loan or advance from customer in cash - it cannot be said that there was no tangible material with the A.O. to form an opinion that income chargeable to tax has escaped assessment - HC
Reopening of assessment u/s 147 - Company had no cash balance in the last year for the purchase of property in cash as well as the Company cannot take unsecured loan or advance from customer in cash - it cannot be said that there was no tangible material with the A.O. to form an opinion that income chargeable to tax has escaped assessment - HC
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