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 - reopening by the AO on the basis of vague and irrelevant information, which was indefinite and far-fetched for the formation of any belief that sale of agricultural land was chargeable to tax - reasons recorded by the AO for the belief which was formed by him failed to satisfy the mandatory requirements of section 147 - order was bad-in law
Reassessment u/s 147 - reopening by the AO on the basis of vague and irrelevant information, which was indefinite and far-fetched for the formation of any belief that sale of agricultural land was chargeable to tax - reasons recorded by the AO for the belief which was formed by him failed to satisfy the mandatory requirements of section 147 - order was bad-in law
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