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...
Assessment order passed u/s 143(3) by issuing notice u/s 143(2) quashed as invalid. Assessment for relevant assessment year should have been carried out by issuing notice u/s 153C in case of search. Six-year period for initiating proceedings u/s 153C reckoned from date of recording satisfaction regarding possession of seized documents. Additional grounds raised by assessee allowed.
Assessment order passed u/s 143(3) by issuing notice u/s 143(2) quashed as invalid. Assessment for relevant assessment year should have been carried out by issuing notice u/s 153C in case of search. Six-year period for initiating proceedings u/s 153C reckoned from date of recording satisfaction regarding possession of seized documents. Additional grounds raised by assessee allowed.
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