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 u/s 147 - objection regarding no service of notice u/s 148 - assessee has filed an affidavit denying service of notice - unless, the notice is served on the proper person in the manner prescribed u/s 282, the service is insufficient and the AO does not have jurisdiction to re-assess the escaped income - AT
Reopening of assessment u/s 147 - objection regarding no service of notice u/s 148 - assessee has filed an affidavit denying service of notice - unless, the notice is served on the proper person in the manner prescribed u/s 282, the service is insufficient and the AO does not have jurisdiction to re-assess the escaped income - AT
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