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 allowed assessee's appeal, directing CPC to reconsider Form 10-IE and grant new tax regime benefits. The tribunal determined that Form 10-IE filing is directory, not mandatory, and minor technical non-compliance should not disqualify substantial tax benefit. Despite delayed return filing during extended period, the form was available with CPC during return processing. Technical glitches and portal issues were acknowledged. The decision emphasizes procedural flexibility and substantive compliance over strict literal interpretation, enabling taxpayer to access lower tax rate under section 115BAC.
ITAT allowed assessee's appeal, directing CPC to reconsider Form 10-IE and grant new tax regime benefits. The tribunal determined that Form 10-IE filing is directory, not mandatory, and minor technical non-compliance should not disqualify substantial tax benefit. Despite delayed return filing during extended period, the form was available with CPC during return processing. Technical glitches and portal issues were acknowledged. The decision emphasizes procedural flexibility and substantive compliance over strict literal interpretation, enabling taxpayer to access lower tax rate under section 115BAC.
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