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...
Jurisdiction - power of AO to pass order after almost 11 years from the end of the year which is beyond the period of limitation - imposition of the additional tax @ 10% for non-submission of Form 'C' for CST sales - When a statute mandates re-assessment to be done, within five years, it cannot be contended that assessment can be done at any time - HC
Jurisdiction - power of AO to pass order after almost 11 years from the end of the year which is beyond the period of limitation - imposition of the additional tax @ 10% for non-submission of Form 'C' for CST sales - When a statute mandates re-assessment to be done, within five years, it cannot be contended that assessment can be done at any time - HC
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