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...
Penalty u/s 271BA - admittedly the assessee failed to upload Form No. 3CEB in terms of the statutory requirement - Specified Domestic Transaction - Assessee contended that, this being the first year of this new provision it could not upload the same electronically which is neither willful nor wanton. - The assessee has further pleaded that based on the report, no adjustments have been proposed by the TPO. - Non uploading of Form 3CEB for the first time is an unintentional bona fide mistake. - Levy of penalty deleted - AT
Penalty u/s 271BA - admittedly the assessee failed to upload Form No. 3CEB in terms of the statutory requirement - Specified Domestic Transaction - Assessee contended that, this being the first year of this new provision it could not upload the same electronically which is neither willful nor wanton. - The assessee has further pleaded that based on the report, no adjustments have been proposed by the TPO. - Non uploading of Form 3CEB for the first time is an unintentional bona fide mistake. - Levy of penalty deleted - AT
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