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...
Procedural lapses in e-filing return acknowledged. Deduction denial u/s 80P despite assessee not appealing Section 143(1) intimation. Department obligated to assess correct income, allow deductions under 1961 Act and Constitution's Article 265. CBDT Circular 14/1955 cited. Technicalities cannot obstruct justice. Assessee declared nil taxable income after claiming deduction. Remanded to CIT(A) to reconsider assessee's contentions, evidence on facts and law. Appeal allowed for statistical purposes.
Procedural lapses in e-filing return acknowledged. Deduction denial u/s 80P despite assessee not appealing Section 143(1) intimation. Department obligated to assess correct income, allow deductions under 1961 Act and Constitution's Article 265. CBDT Circular 14/1955 cited. Technicalities cannot obstruct justice. Assessee declared nil taxable income after claiming deduction. Remanded to CIT(A) to reconsider assessee's contentions, evidence on facts and law. Appeal allowed for statistical purposes.
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