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...
Maintainability of appeal before the CIT(A) - non payment of admitted taxes on the returned income before filing appeal u/s 249(4)(a) - stipulation as to the payment of such tax ante the filing of first appeal is only directory and not mandatory, it implies that once tax is paid the validity is attached to the appeal from the date when it was originally filed and not when the defect is removed - appeal is maintainable
Maintainability of appeal before the CIT(A) - non payment of admitted taxes on the returned income before filing appeal u/s 249(4)(a) - stipulation as to the payment of such tax ante the filing of first appeal is only directory and not mandatory, it implies that once tax is paid the validity is attached to the appeal from the date when it was originally filed and not when the defect is removed - appeal is maintainable
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