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 - fictitious F&O loss by manipulative client code modification - return was originally processed u/s 143(1) and notice u/s 148 was issued within four years - in DIT (Inv.) report the assessee was listed as one of beneficiaries - AO itself conducted enquiries prior to issuance of notice u/s 148 by issuing notice u/s 133(6) to Broker - AO also applied independent mind before reopening u/s 147
Reassessment u/s 147 - fictitious F&O loss by manipulative client code modification - return was originally processed u/s 143(1) and notice u/s 148 was issued within four years - in DIT (Inv.) report the assessee was listed as one of beneficiaries - AO itself conducted enquiries prior to issuance of notice u/s 148 by issuing notice u/s 133(6) to Broker - AO also applied independent mind before reopening u/s 147
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