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...
Offence u/s 276C(2) - non payment of self-assessment tax along with the return of income - even though tax payment delayed and made after coercive steps were taken, it do not lead to the inference that it is an attempt to evade tax declared - it may call for imposition of penalty or interest, but by no stretch of imagination, it could be construed as an attempt to evade tax so as to entail prosecution u/s 276C(2)
Offence u/s 276C(2) - non payment of self-assessment tax along with the return of income - even though tax payment delayed and made after coercive steps were taken, it do not lead to the inference that it is an attempt to evade tax declared - it may call for imposition of penalty or interest, but by no stretch of imagination, it could be construed as an attempt to evade tax so as to entail prosecution u/s 276C(2)
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