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...
Scrutiny assessment - validity of notice issued u/s.143(2) - jurisdiction of AO - Transfer of case - the ACIT(OSD), Range-2, Bhubaneswar could not have jurisdiction to pass the assessment order in case of the assessee as the ACIT, Circle-2(1), Bhubaneswar had already exercised the jurisdiction by issuing notice u/s. 143(2) of the Act when admittedly no order u/s.127 of the Act was passed by the competent authority under that section.
Scrutiny assessment - validity of notice issued u/s.143(2) - jurisdiction of AO - Transfer of case - the ACIT(OSD), Range-2, Bhubaneswar could not have jurisdiction to pass the assessment order in case of the assessee as the ACIT, Circle-2(1), Bhubaneswar had already exercised the jurisdiction by issuing notice u/s. 143(2) of the Act when admittedly no order u/s.127 of the Act was passed by the competent authority under that section.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
