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...
Reopening of assessment - notice u/s 148 barred by limitation - Though the notice u/s 148(2) was first published in the newspaper on 09.12.2017 which was beyond the period of limitation but the record reveals that the notice was first issued on 30.03.2017, which as per Section 149(1)(b) was within limitation - the contention that the notice was barred by time is negatived - reassessment valid
Reopening of assessment - notice u/s 148 barred by limitation - Though the notice u/s 148(2) was first published in the newspaper on 09.12.2017 which was beyond the period of limitation but the record reveals that the notice was first issued on 30.03.2017, which as per Section 149(1)(b) was within limitation - the contention that the notice was barred by time is negatived - reassessment valid
Note: It is a system-generated summary and is for quick reference only.