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 the assessee's appeal for exemption u/s 10(23C)(vi) for AY 2017-18, determining that the amendment requiring return filing was not applicable during that assessment year. The tribunal found the department's denial of exemption incorrect, noting the assessee's justification for non-filing could not be effectively controverted. The ITAT directed the Assessing Officer to verify and grant the exemption, effectively overturning the lower authorities' decision and providing relief to the assessee based on the specific temporal applicability of the statutory amendment.
ITAT allowed the assessee's appeal for exemption u/s 10(23C)(vi) for AY 2017-18, determining that the amendment requiring return filing was not applicable during that assessment year. The tribunal found the department's denial of exemption incorrect, noting the assessee's justification for non-filing could not be effectively controverted. The ITAT directed the Assessing Officer to verify and grant the exemption, effectively overturning the lower authorities' decision and providing relief to the assessee based on the specific temporal applicability of the statutory amendment.
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