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 - All the documentary evidences shows no iota of evidence that there was any intention of the assessee to evade tax by over stating the purchase - In the instant case, no efforts were made and just based on the information received from VAT Department notice was issued -mere change of opinion cannot be a basis to issue a notice u/s 148 - AT
Reopening of assessment u/s 147 - All the documentary evidences shows no iota of evidence that there was any intention of the assessee to evade tax by over stating the purchase - In the instant case, no efforts were made and just based on the information received from VAT Department notice was issued -mere change of opinion cannot be a basis to issue a notice u/s 148 - AT
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