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...
Reassessment notices under Section 148 for AYs 2002-03 and 2005-06 were held time-barred as they were issued beyond two years from the end of the relevant assessment years; accordingly, the Revenue's challenge failed on limitation. For AYs 2006-07 and 2007-08, treating the assessee as a representative assessee/agent without issuing notice and passing an order under Section 163(2) was held to be non-compliance with a mandatory statutory condition; the breach could not be cured by relying on the assessee's conduct, rendering the assessments invalid and sustaining the Tribunal's view against the Revenue. - HC
Reassessment notices under Section 148 for AYs 2002-03 and 2005-06 were held time-barred as they were issued beyond two years from the end of the relevant assessment years; accordingly, the Revenue's challenge failed on limitation. For AYs 2006-07 and 2007-08, treating the assessee as a representative assessee/agent without issuing notice and passing an order under Section 163(2) was held to be non-compliance with a mandatory statutory condition; the breach could not be cured by relying on the assessee's conduct, rendering the assessments invalid and sustaining the Tribunal's view against the Revenue. - HC
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