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 adjudicated a tax penalty dispute, finding the Assessment Officer's (AO) penalty notices under sections 270A and 271AAB were legally defective. The tribunal held that the notices were vague, failed to specify precise charges, and did not provide the assessee a fair opportunity to defend against alleged income reporting violations. Consequently, the tribunal quashed the penalty proceedings for assessment years 2018-19 and 2019-20, determining the AO's actions were jurisdictionally flawed and violated principles of natural justice. All appeals filed by the assessee were allowed, effectively nullifying the proposed penalties.
ITAT adjudicated a tax penalty dispute, finding the Assessment Officer's (AO) penalty notices under sections 270A and 271AAB were legally defective. The tribunal held that the notices were vague, failed to specify precise charges, and did not provide the assessee a fair opportunity to defend against alleged income reporting violations. Consequently, the tribunal quashed the penalty proceedings for assessment years 2018-19 and 2019-20, determining the AO's actions were jurisdictionally flawed and violated principles of natural justice. All appeals filed by the assessee were allowed, effectively nullifying the proposed penalties.
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