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...
Revision u/s 263 - non reference to TPO - cases as selected for scrutiny on non transfer pricing risk parameters - The necessary enquiries and examination as reasonably expected have been carried out by the Assessing officer and he has taken a prudent, judicious and reasonable view after considering the entire material available on record as well as following the CBDT Instruction no. 3 of 2016 and the order so passed u/s. 143(3) cannot be held as erroneous in so far as prejudicial to the interest of Revenue. - AT
Revision u/s 263 - non reference to TPO - cases as selected for scrutiny on non transfer pricing risk parameters - The necessary enquiries and examination as reasonably expected have been carried out by the Assessing officer and he has taken a prudent, judicious and reasonable view after considering the entire material available on record as well as following the CBDT Instruction no. 3 of 2016 and the order so passed u/s. 143(3) cannot be held as erroneous in so far as prejudicial to the interest of Revenue. - AT
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