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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The Appellate Tribunal (ITAT) addressed the validity of an assessment order passed u/s 153C, considering the issue of limitation. The assessee raised the plea that the assessment year 2004-05 was beyond the six-year block period for assessment u/s 153C. Although the order bore the date 30.12.2011, it was issued and dispatched on 02.01.2012 as per the post office report. Since the assessee raised this plea for the first time during the appeal hearing, the ITAT remanded the issue to the Assessing Officer for proper verification and adjudication, along with other set-aside issues. The appeal was allowed for statistical purposes.
The Appellate Tribunal (ITAT) addressed the validity of an assessment order passed u/s 153C, considering the issue of limitation. The assessee raised the plea that the assessment year 2004-05 was beyond the six-year block period for assessment u/s 153C. Although the order bore the date 30.12.2011, it was issued and dispatched on 02.01.2012 as per the post office report. Since the assessee raised this plea for the first time during the appeal hearing, the ITAT remanded the issue to the Assessing Officer for proper verification and adjudication, along with other set-aside issues. The appeal was allowed for statistical purposes.
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