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...
Penalty u/s 271(1)(c) - assessee shown stock appreciation rights and gain as capital gain in place of perquisites under salary despite considering employer as perquisite - there had been a difference of opinion or difference in interpretation - it cannot be stated that the conduct of the assessee amounted to deliberate concealment of income with certain mala fide intentions or furnished inaccurate particulars of income - no penalty
Penalty u/s 271(1)(c) - assessee shown stock appreciation rights and gain as capital gain in place of perquisites under salary despite considering employer as perquisite - there had been a difference of opinion or difference in interpretation - it cannot be stated that the conduct of the assessee amounted to deliberate concealment of income with certain mala fide intentions or furnished inaccurate particulars of income - no penalty
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