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...
Validity of assessment proceedings - admittedly notice u/s 143(2) was being issued on 08.08.2006 for AY 2005-06, which was far beyond the limitation prescribed under the proviso attached to Section 143(2) which ended on 30.09.2005 and thus was clearly hit by limitation - quashed the entire proceedings including the assessment order passed by AO
Validity of assessment proceedings - admittedly notice u/s 143(2) was being issued on 08.08.2006 for AY 2005-06, which was far beyond the limitation prescribed under the proviso attached to Section 143(2) which ended on 30.09.2005 and thus was clearly hit by limitation - quashed the entire proceedings including the assessment order passed by AO
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