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) - scope of Section 275(1A) - once substantial question of law against quantum additions are admitted by Hon’ble HC u/s 260A, the tribunal shall refrain from deciding even penalty on merits and the most appropriate course of action in such situations for tribunal shall be restore the matter back to the AO to adjudicate afresh levy of penalty u/s 271(1)(c) against assessee r.w.s. 274 & 275(1A) - remanded
Penalty u/s. 271(1)(c) - scope of Section 275(1A) - once substantial question of law against quantum additions are admitted by Hon’ble HC u/s 260A, the tribunal shall refrain from deciding even penalty on merits and the most appropriate course of action in such situations for tribunal shall be restore the matter back to the AO to adjudicate afresh levy of penalty u/s 271(1)(c) against assessee r.w.s. 274 & 275(1A) - remanded
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