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 assessment order passed within statutory time limit prescribed u/s 153 upheld. Issuance of fresh notice u/s 143(2) by successor AO not mandated by law. Salary income earned by assessee, a non-resident, from employment on foreign ship within EEZ but beyond territorial waters, exempt under Income Tax Act as services not rendered in India per Section 9(1)(ii) read with Notification No. GSR 304(E) and Section 7(9) of Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976. Addition of salary income deleted.
Validity of assessment order passed within statutory time limit prescribed u/s 153 upheld. Issuance of fresh notice u/s 143(2) by successor AO not mandated by law. Salary income earned by assessee, a non-resident, from employment on foreign ship within EEZ but beyond territorial waters, exempt under Income Tax Act as services not rendered in India per Section 9(1)(ii) read with Notification No. GSR 304(E) and Section 7(9) of Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976. Addition of salary income deleted.
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