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...
ITAT quashed reassessment proceedings where AO provided only 5 days to assessee for filing explanation under s.148A(b). Following judicial precedent that established 7 days as unreasonably short notice period violating natural justice principles, the Tribunal determined 5-day period was inadequate. Matter remanded to AO with directions to provide proper opportunity of being heard to assessee firm per s.148A(b) requirements before proceeding with fresh assessment. Tribunal emphasized compliance with procedural fairness in reopening assessments, particularly regarding reasonable time for response. Appeal allowed for statistical purposes.
ITAT quashed reassessment proceedings where AO provided only 5 days to assessee for filing explanation under s.148A(b). Following judicial precedent that established 7 days as unreasonably short notice period violating natural justice principles, the Tribunal determined 5-day period was inadequate. Matter remanded to AO with directions to provide proper opportunity of being heard to assessee firm per s.148A(b) requirements before proceeding with fresh assessment. Tribunal emphasized compliance with procedural fairness in reopening assessments, particularly regarding reasonable time for response. Appeal allowed for statistical purposes.
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