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...
Validity of Reopening of assessment u/s 147 - Valid approval u/s 151 or not? - If only PCIT had read the report carefully, he would have never come to the conclusion that there is any material before him to treat it as a fit case to issue notice u/s 148 or pass order u/s 148A(d) - The safeguards provided in Sections 148 and 151 were lightly treated by CIT and PCIT - Both of them appear to have taken the duty imposed on them under these provisions as of little importance. - Notice quashed - HC
Validity of Reopening of assessment u/s 147 - Valid approval u/s 151 or not? - If only PCIT had read the report carefully, he would have never come to the conclusion that there is any material before him to treat it as a fit case to issue notice u/s 148 or pass order u/s 148A(d) - The safeguards provided in Sections 148 and 151 were lightly treated by CIT and PCIT - Both of them appear to have taken the duty imposed on them under these provisions as of little importance. - Notice quashed - HC
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