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...
The ITAT remitted the matter to the AO for fresh adjudication, observing that the assessee failed to make proper representation before both the AO and CIT(A) regarding the alleged default in TDS deduction under section 194C on truck lease payments. The Tribunal granted the assessee another opportunity to present evidence supporting the claim for relief. Consequently, the appeal was allowed for statistical purposes, thereby setting aside the impugned orders and directing the AO to reconsider the case on merits in accordance with law.
The ITAT remitted the matter to the AO for fresh adjudication, observing that the assessee failed to make proper representation before both the AO and CIT(A) regarding the alleged default in TDS deduction under section 194C on truck lease payments. The Tribunal granted the assessee another opportunity to present evidence supporting the claim for relief. Consequently, the appeal was allowed for statistical purposes, thereby setting aside the impugned orders and directing the AO to reconsider the case on merits in accordance with law.
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