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...
Article discusses validity of an income tax assessment and penalty under section 271AAD(1)(i), emphasising that assessments rest on a preponderance of probabilities and are sustained if that standard is met. It notes the assessee failed to obtain or request copies of seized materials forming the basis of the assessment and belatedly sought unnamed cross examination, which the author treats as insufficient to vitiate the process. While writ petitions seeking relief lack merit on those grounds, the impugned orders were quashed and the matter remitted with an opportunity for the assessee to apply for relevant documents and file fresh replies.
Article discusses validity of an income tax assessment and penalty under section 271AAD(1)(i), emphasising that assessments rest on a preponderance of probabilities and are sustained if that standard is met. It notes the assessee failed to obtain or request copies of seized materials forming the basis of the assessment and belatedly sought unnamed cross examination, which the author treats as insufficient to vitiate the process. While writ petitions seeking relief lack merit on those grounds, the impugned orders were quashed and the matter remitted with an opportunity for the assessee to apply for relevant documents and file fresh replies.
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