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...
Monetary limit for filing appeals before High Court not breached for assessment years 2006-07 to 2010-11, appeals dismissed as not maintainable. For assessment years 2011-12 and 2012-13, tax effect exceeds monetary limit but fundamental issue regarding availability of exemption to Trust u/s 12AA already decided in Trust's favor, questions of law raised by revenue answered against revenue in Trust's favor.
Monetary limit for filing appeals before High Court not breached for assessment years 2006-07 to 2010-11, appeals dismissed as not maintainable. For assessment years 2011-12 and 2012-13, tax effect exceeds monetary limit but fundamental issue regarding availability of exemption to Trust u/s 12AA already decided in Trust's favor, questions of law raised by revenue answered against revenue in Trust's favor.
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