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...
Assessee not liable for penalties u/s 271E/271D for violation of sections 269SS/269ST by company where she was neither shareholder nor director. ITAT held assessee cannot be fastened with liability for acts/omissions of her deceased husband who was director, as she neither inherited any estate from him nor was involved in company's dealings. Provisions of section 159(6) limit legal representative's liability to extent of assets acquired. Revenue failed to establish assessee received any estate from late husband. Penalties deleted.
Assessee not liable for penalties u/s 271E/271D for violation of sections 269SS/269ST by company where she was neither shareholder nor director. ITAT held assessee cannot be fastened with liability for acts/omissions of her deceased husband who was director, as she neither inherited any estate from him nor was involved in company's dealings. Provisions of section 159(6) limit legal representative's liability to extent of assets acquired. Revenue failed to establish assessee received any estate from late husband. Penalties deleted.
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