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...
Seizure and confiscation of goods - Carrying Gold without delivery challan - Validity of proceedings initiated u/s 130 - The question whether absence of mandatory documents in the particular case constitute an intention to evade tax or not is a matter within the realm of satisfaction of the Proper Officer. Interference in the satisfaction exercised by the Proper Officer, when the conclusion is supported by the circumstances surrounding the transaction, warrants no interference by this Court, as otherwise, the scheme and purport of the Act will be affected. - HC
Seizure and confiscation of goods - Carrying Gold without delivery challan - Validity of proceedings initiated u/s 130 - The question whether absence of mandatory documents in the particular case constitute an intention to evade tax or not is a matter within the realm of satisfaction of the Proper Officer. Interference in the satisfaction exercised by the Proper Officer, when the conclusion is supported by the circumstances surrounding the transaction, warrants no interference by this Court, as otherwise, the scheme and purport of the Act will be affected. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
