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 - Validity of reason to believe - notice not in the name of assessee but issued in the name of minor daughter - The right course under the law should have been that the assessee's case, should have been reopened and notice u/s. 148, should have been issued in the name of Father and if there is any undisclosed income belonging to the minor, and a different PAN cannot validate the proceedings - AT
Reopening of assessment u/s 147 - Validity of reason to believe - notice not in the name of assessee but issued in the name of minor daughter - The right course under the law should have been that the assessee's case, should have been reopened and notice u/s. 148, should have been issued in the name of Father and if there is any undisclosed income belonging to the minor, and a different PAN cannot validate the proceedings - AT
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