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...
Maintainability of the appeal - Instruction of CBDT for not filing or withdrawing appeal on low tax effect - Once the Tribunal has pronounced upon the merits of the appeal of the Assessee,this Court cannot set aside the order on ground that appeal before the Tribunal was not maintainable in light of CBDT Instruction - Instruction neither binding on the Court nor the Tribunal
Maintainability of the appeal - Instruction of CBDT for not filing or withdrawing appeal on low tax effect - Once the Tribunal has pronounced upon the merits of the appeal of the Assessee,this Court cannot set aside the order on ground that appeal before the Tribunal was not maintainable in light of CBDT Instruction - Instruction neither binding on the Court nor the Tribunal
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