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 148 - EPF not paid within time as per section 2(24)(x) r.w.s 36(1)(va) - duly disclosed in TAR and allowed in assessment - no new fact is brought on record by the AO and nor there is any failure on part of the petitioner to disclose fully and truly all material facts necessary for assessment - as per First Proviso to section 147, AO cannot assume jurisdiction.
Reassessment u/s 148 - EPF not paid within time as per section 2(24)(x) r.w.s 36(1)(va) - duly disclosed in TAR and allowed in assessment - no new fact is brought on record by the AO and nor there is any failure on part of the petitioner to disclose fully and truly all material facts necessary for assessment - as per First Proviso to section 147, AO cannot assume jurisdiction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
