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...
Income tax returns, assessment details and related financial records constitute 'personal information' under the RTI Act and are ordinarily protected against disclosure, subject to a qualified exception where larger public interest overrides the exemption. The relationship between the tax authority and an assessee has fiduciary characteristics for these records, reinforcing confidentiality. A disclosure direction issued without applying the larger public interest test is invalid. The RTI Act is not the appropriate mechanism for obtaining a spouse's tax records in maintenance proceedings; the correct remedy is to seek production through the competent matrimonial court which may direct the tax authority to produce records.
Income tax returns, assessment details and related financial records constitute 'personal information' under the RTI Act and are ordinarily protected against disclosure, subject to a qualified exception where larger public interest overrides the exemption. The relationship between the tax authority and an assessee has fiduciary characteristics for these records, reinforcing confidentiality. A disclosure direction issued without applying the larger public interest test is invalid. The RTI Act is not the appropriate mechanism for obtaining a spouse's tax records in maintenance proceedings; the correct remedy is to seek production through the competent matrimonial court which may direct the tax authority to produce records.
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