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...
CIT(A) erred in rejecting assessee's delay condonation request on technical grounds without considering assessee's absence from India until order receipt date. Assessee filed appeal within 30 days of returning to India, satisfying Section 249(2)(b) requirement. CIT(A) adopted pedantic approach, ignoring sufficient cause. Matter remanded to AO to decide afresh after issuing notice to assessee's updated address and email, allowing submissions. Assessee's lack of opportunity before AO also noted.
CIT(A) erred in rejecting assessee's delay condonation request on technical grounds without considering assessee's absence from India until order receipt date. Assessee filed appeal within 30 days of returning to India, satisfying Section 249(2)(b) requirement. CIT(A) adopted pedantic approach, ignoring sufficient cause. Matter remanded to AO to decide afresh after issuing notice to assessee's updated address and email, allowing submissions. Assessee's lack of opportunity before AO also noted.
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