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...
Respondent no. 5 - M/s Adel Landmark Limited's application for compounding offences u/s 276B and 278B was rejected as the competent authority [Chief CIT(TDS)] deemed petitioner's standalone application non-considerable. HC set aside the order, remanding to the competent authority to decide afresh per current guidelines, allowing co-accused to apply separately for compounding offences. Petition disposed accordingly.
Respondent no. 5 - M/s Adel Landmark Limited's application for compounding offences u/s 276B and 278B was rejected as the competent authority [Chief CIT(TDS)] deemed petitioner's standalone application non-considerable. HC set aside the order, remanding to the competent authority to decide afresh per current guidelines, allowing co-accused to apply separately for compounding offences. Petition disposed accordingly.
Note: It is a system-generated summary and is for quick reference only.