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 - in the assessments of the earlier years deduction u/s 80IB(10) had been allowed because the assessee was, otherwise, entitled to such deduction, cannot be reopened on ground that in subsequent year petitioner had sold flats to related persons - no reasonable person could have formed the belief that income chargeable to tax has escaped assessment - notice quashed
Reassessment u/s 147 - in the assessments of the earlier years deduction u/s 80IB(10) had been allowed because the assessee was, otherwise, entitled to such deduction, cannot be reopened on ground that in subsequent year petitioner had sold flats to related persons - no reasonable person could have formed the belief that income chargeable to tax has escaped assessment - notice quashed
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