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...
Revision u/s 263 - No enquiry was undertaken by CIT - Order of the Pr. CIT only contains the conclusion arrived that the order of the AO is erroneous but gives no indication that the Pr. CIT undertook any enquiry before arriving at such conclusion which indeed the jurisdictional requirement u/s 263 - revision correctly set aside by ITAT
Revision u/s 263 - No enquiry was undertaken by CIT - Order of the Pr. CIT only contains the conclusion arrived that the order of the AO is erroneous but gives no indication that the Pr. CIT undertook any enquiry before arriving at such conclusion which indeed the jurisdictional requirement u/s 263 - revision correctly set aside by ITAT
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