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...
Condonation of delay filling appeals - The Tribunal, after thorough analysis, decided to condone the delay, considering the principle of substantial justice. It also found shortcomings in the AO's actions, including inadequate investigations and discrepancies in assessments. Additionally, it criticized the CIT(A) for not properly considering additional evidence and not adjudicating on the merits of the case. Ultimately, the Tribunal set aside the order of the CIT(A) and remanded the case for a fresh adjudication, allowing the appeal for statistical purposes.
Condonation of delay filling appeals - The Tribunal, after thorough analysis, decided to condone the delay, considering the principle of substantial justice. It also found shortcomings in the AO's actions, including inadequate investigations and discrepancies in assessments. Additionally, it criticized the CIT(A) for not properly considering additional evidence and not adjudicating on the merits of the case. Ultimately, the Tribunal set aside the order of the CIT(A) and remanded the case for a fresh adjudication, allowing the appeal for statistical purposes.
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