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 - special audit report as basis for reopening - though the orders of assessment passed u/s 143(3) have sanctity attached, it does not grant immunity to an assessee from proceedings for reopening of assessment year of Section 147 / 148, provided the jurisdictional requirements therein are satisfied, at the time when the reopening notice is issued - HC
Reopening of assessment - special audit report as basis for reopening - though the orders of assessment passed u/s 143(3) have sanctity attached, it does not grant immunity to an assessee from proceedings for reopening of assessment year of Section 147 / 148, provided the jurisdictional requirements therein are satisfied, at the time when the reopening notice is issued - HC
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