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...
Reopening initiated in the individual's name but assessment subsequently framed on an association of persons was held impermissible; the tribunal found that changing the assessed status from individual to AOP during reassessment vitiates jurisdiction and procedure, rendering the reassessment order invalid. Consequently the reassessment order was quashed and the taxpayer's appeal allowed, on the basis that assessment must remain within the status named in the reopening notice and cannot be altered to substitute or create a different taxable status.
Reopening initiated in the individual's name but assessment subsequently framed on an association of persons was held impermissible; the tribunal found that changing the assessed status from individual to AOP during reassessment vitiates jurisdiction and procedure, rendering the reassessment order invalid. Consequently the reassessment order was quashed and the taxpayer's appeal allowed, on the basis that assessment must remain within the status named in the reopening notice and cannot be altered to substitute or create a different taxable status.
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