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 - Penalty u/s 271(1)(c) dropped - voluntarily offer certain income in the form of cash deposits/FDRs - a perusal of the ‘order sheet’ noting of the A.O reveals that he had only after being satisfied with the reply filed by the assessee, therein concluded that the penalty proceedings initiated u/s 271(1)(c) were to be dropped - a plausible view of AO - revision quashed
Revision u/s 263 - Penalty u/s 271(1)(c) dropped - voluntarily offer certain income in the form of cash deposits/FDRs - a perusal of the ‘order sheet’ noting of the A.O reveals that he had only after being satisfied with the reply filed by the assessee, therein concluded that the penalty proceedings initiated u/s 271(1)(c) were to be dropped - a plausible view of AO - revision quashed
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