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...
Reassessment u/s 147 - once the AO noticed the factum of bogus purchases and accommodation entries and in scrutiny assessment and taxed in the manner he thought was appropriate, he cannot be allowed to shift the stand by issuing notice of reopening of assessment without any further material available - mere change of opinion - notice set aside
Reassessment u/s 147 - once the AO noticed the factum of bogus purchases and accommodation entries and in scrutiny assessment and taxed in the manner he thought was appropriate, he cannot be allowed to shift the stand by issuing notice of reopening of assessment without any further material available - mere change of opinion - notice set aside
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