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...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
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Revision u/s 263 - the AO has not made any enquiry and accepted the return of income filed by the assessee, as it is, without enquiring about the issue raised by the PCIT. - Whatever return of income filed by the assessee has been accepted by AO, blindly and without conducting any enquiry, hence order passed by the AO is erroneous as well as prejudicial to the interest of Revenue. - AT
Revision u/s 263 - the AO has not made any enquiry and accepted the return of income filed by the assessee, as it is, without enquiring about the issue raised by the PCIT. - Whatever return of income filed by the assessee has been accepted by AO, blindly and without conducting any enquiry, hence order passed by the AO is erroneous as well as prejudicial to the interest of Revenue. - AT
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