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 search and seizure u/s 132 - The Bombay High Court quashed the search and seizure actions conducted by the Income Tax Department u/s 132 of the Income Tax Act, 1961. The court found that the authorization for the search was based on unverified and irrelevant information, failing to meet the statutory requirements. Procedural safeguards outlined in section 132 were not observed, rendering the search illegal. The court emphasized the importance of adhering to procedural requirements to ensure the legitimacy of such invasive actions. Despite invalidating the search, the court allowed the revenue to use any information obtained during the search in subsequent proceedings.
Validity of search and seizure u/s 132 - The Bombay High Court quashed the search and seizure actions conducted by the Income Tax Department u/s 132 of the Income Tax Act, 1961. The court found that the authorization for the search was based on unverified and irrelevant information, failing to meet the statutory requirements. Procedural safeguards outlined in section 132 were not observed, rendering the search illegal. The court emphasized the importance of adhering to procedural requirements to ensure the legitimacy of such invasive actions. Despite invalidating the search, the court allowed the revenue to use any information obtained during the search in subsequent proceedings.
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