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...
Offence punishable u/s 276CC - mens rea of the petitioner - non filing of the income tax return for the assessment year 2012-2013 - It is for the petitioner to rebut the presumption under Section 278E of the Income Tax Act which provides culpable mental state of mind of the accused - The mens rea of the petitioner is clearly established by the respondent - HC
Offence punishable u/s 276CC - mens rea of the petitioner - non filing of the income tax return for the assessment year 2012-2013 - It is for the petitioner to rebut the presumption under Section 278E of the Income Tax Act which provides culpable mental state of mind of the accused - The mens rea of the petitioner is clearly established by the respondent - HC
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