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...
Reopening of assessment - reasons to believe - The officer merely refers to the financials, Form 3CD, profit and loss account, computation statement and the details furnished during original scrutiny. Thus, there is no new or tangible information that has come to the notice of the authority to justify re-assessment as all relevant information was well available with the original authority. - Further, Profit and Loss Account and the Balance Sheet are not the books of account - HC
Reopening of assessment - reasons to believe - The officer merely refers to the financials, Form 3CD, profit and loss account, computation statement and the details furnished during original scrutiny. Thus, there is no new or tangible information that has come to the notice of the authority to justify re-assessment as all relevant information was well available with the original authority. - Further, Profit and Loss Account and the Balance Sheet are not the books of account - HC
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