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...
Interpretation of the faceless assessment scheme finds that a local assessing officer lacks jurisdiction to issue notices or orders outside the electronic faceless mechanism created under the E Assessment Scheme notified under Section 151A; notices and orders issued by the jurisdictional assessing officer outside that mechanism are invalid. Applying that interpretation, the impugned notices and orders were quashed and the assessee's writ succeeded, with relief granted against actions taken by the jurisdictional assessing officer contrary to the faceless assessment procedure.
Interpretation of the faceless assessment scheme finds that a local assessing officer lacks jurisdiction to issue notices or orders outside the electronic faceless mechanism created under the E Assessment Scheme notified under Section 151A; notices and orders issued by the jurisdictional assessing officer outside that mechanism are invalid. Applying that interpretation, the impugned notices and orders were quashed and the assessee's writ succeeded, with relief granted against actions taken by the jurisdictional assessing officer contrary to the faceless assessment procedure.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
