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...
HC rejected a challenge to the amended definition of "Sikkimese" under Explanation (v) to Section 10(26AAA) of Income Tax Act introduced by Finance Act, 2023. The Court determined that the definition applies exclusively for income tax purposes and does not impact rights and privileges of indigenous Sikkimese protected under Article 371F(k) of the Constitution. The Court relied on the April 4, 2023 Press Release clarifying the limited scope of the definition, finding no justifiable reason to entertain the writ petition challenging the amendment's constitutional validity.
HC rejected a challenge to the amended definition of "Sikkimese" under Explanation (v) to Section 10(26AAA) of Income Tax Act introduced by Finance Act, 2023. The Court determined that the definition applies exclusively for income tax purposes and does not impact rights and privileges of indigenous Sikkimese protected under Article 371F(k) of the Constitution. The Court relied on the April 4, 2023 Press Release clarifying the limited scope of the definition, finding no justifiable reason to entertain the writ petition challenging the amendment's constitutional validity.
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