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 ...
Penalty under section 271(1)(c) requires the revenue to specify which limb--concealment of income or furnishing inaccurate particulars--is alleged; mere recital of the provision in the notice is inadequate. The tribunal held that notices failing to aver the specific material ingredients of the penal charge are defective and will vitiate penal proceedings, because penalty liability is distinct from tax assessment and carries serious civil consequences. The authorities must be clear at the time of issuing the notice which offence under the provision is charged; failure to do so invalidates the penalty process, consistent with cited authority.
Penalty under section 271(1)(c) requires the revenue to specify which limb--concealment of income or furnishing inaccurate particulars--is alleged; mere recital of the provision in the notice is inadequate. The tribunal held that notices failing to aver the specific material ingredients of the penal charge are defective and will vitiate penal proceedings, because penalty liability is distinct from tax assessment and carries serious civil consequences. The authorities must be clear at the time of issuing the notice which offence under the provision is charged; failure to do so invalidates the penalty process, consistent with cited authority.
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