Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
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Issue: Whether penalty proceedings under sections 271D and 271E were barred by limitation. The tribunal held that, applying sections 271D, 271E and 275(1) and following the Supreme Court precedent in Hissaria Brothers, the Assessing Officer's penalty orders were time-barred because they were not issued within the statutory limitation period; the appellate orders setting aside those penalties for being beyond limitation were lawful. Consequence: all four impugned penalty orders were quashed. - ITAT
Issue: Whether penalty proceedings under sections 271D and 271E were barred by limitation. The tribunal held that, applying sections 271D, 271E and 275(1) and following the Supreme Court precedent in Hissaria Brothers, the Assessing Officer's penalty orders were time-barred because they were not issued within the statutory limitation period; the appellate orders setting aside those penalties for being beyond limitation were lawful. Consequence: all four impugned penalty orders were quashed. - ITAT
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