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) - employer issued revised TDS certificate with additional salary u/s 192 - Assessee filed the income tax return based on the old TDS certificate issued by the employer - revise return was filed after the case was selected for scrutiny - accepting the explanation offered by the assessee the order for levy of penalty set aside - AT
Penalty u/s 271(1)(c) - employer issued revised TDS certificate with additional salary u/s 192 - Assessee filed the income tax return based on the old TDS certificate issued by the employer - revise return was filed after the case was selected for scrutiny - accepting the explanation offered by the assessee the order for levy of penalty set aside - AT
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