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 in filing appeal before CIT(A) granted despite delay of 1000 to 2000 days, as substantial justice prevails over technical considerations. Excessive or inordinate delay irrelevant when reasonable cause exists. Reliance placed on precedents condoning delays up to 21 years. TDS u/s 194C computed on year-end figures from Receipt & Payment account incorrect; remitted to AO for fresh examination of each payment's TDS applicability. Assessee directed to update contact details, provide necessary documents, and cooperate; failure may lead to denial of leniency. Appeals allowed for statistical purposes.
Condonation of delay in filing appeal before CIT(A) granted despite delay of 1000 to 2000 days, as substantial justice prevails over technical considerations. Excessive or inordinate delay irrelevant when reasonable cause exists. Reliance placed on precedents condoning delays up to 21 years. TDS u/s 194C computed on year-end figures from Receipt & Payment account incorrect; remitted to AO for fresh examination of each payment's TDS applicability. Assessee directed to update contact details, provide necessary documents, and cooperate; failure may lead to denial of leniency. Appeals allowed for statistical purposes.
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