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...
Penalty u/s 271(1)(c) - Revised Return surrendering the amounts as income - coercion of the authorities in survey - assessee furnished a plausible explanation, which required an investigation and inquiry - without holding any inquiry finding of guilty animus or concealment of income could not have been rendered by the AO - penalty deleted
Penalty u/s 271(1)(c) - Revised Return surrendering the amounts as income - coercion of the authorities in survey - assessee furnished a plausible explanation, which required an investigation and inquiry - without holding any inquiry finding of guilty animus or concealment of income could not have been rendered by the AO - penalty deleted
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