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 - record clearly shows that amount deposited with the Dhule PS has been duly disclosed in the books of account - AO had applied his mind in original assessment to this very aspect and had called for details and after considering the explanation tendered by the petitioner did not make any addition in that regard - proper disclosure as well as change of opinion - notice u/s 148 quashed
Reassessment u/s 147 - record clearly shows that amount deposited with the Dhule PS has been duly disclosed in the books of account - AO had applied his mind in original assessment to this very aspect and had called for details and after considering the explanation tendered by the petitioner did not make any addition in that regard - proper disclosure as well as change of opinion - notice u/s 148 quashed
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