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 271(1)(c) - adjustment of the Short Term Capital Loss (STL) with Long Term Capital Gain (LTCG) - Non-disclosure of Dividened income - Assessee voluntarily filed the revised return duly disclosing the disallowance of the dividend in terms of Section 94(7) of the Act and revised its returned income - Tribunal has observed that it was a reasonable human error which could have been committed on the part of the Respondent - No penalty - HC
Penalty u/s 271(1)(c) - adjustment of the Short Term Capital Loss (STL) with Long Term Capital Gain (LTCG) - Non-disclosure of Dividened income - Assessee voluntarily filed the revised return duly disclosing the disallowance of the dividend in terms of Section 94(7) of the Act and revised its returned income - Tribunal has observed that it was a reasonable human error which could have been committed on the part of the Respondent - No penalty - HC
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