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...
Assessment u/s 153C - acceptance of diaries/loose sheets by the respondent - no opportunity was provided to the petitioner as required u/s 127 of the Act inter alia the petitioner being “searched person” and not “Other person” as required u/s 153C - a sheet of paper containing typed entries and in loose form, not shown to form part of the books of accounts regularly maintained by the assessee or his business entities, do not constitute material evidence. - HC
Assessment u/s 153C - acceptance of diaries/loose sheets by the respondent - no opportunity was provided to the petitioner as required u/s 127 of the Act inter alia the petitioner being “searched person” and not “Other person” as required u/s 153C - a sheet of paper containing typed entries and in loose form, not shown to form part of the books of accounts regularly maintained by the assessee or his business entities, do not constitute material evidence. - HC
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