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...
A High Court direction in the taxpayer's own case for the same financial year remained binding, and the competent authority could not refuse a nil-rate tax withholding certificate merely because the Department was considering an SLP, especially where no stay had been obtained. The rejection of the application under section 197 was therefore unsustainable. The impugned order was set aside, and the authority was directed to issue the nil-rate withholding certificate within three days for the relevant financial year.
A High Court direction in the taxpayer's own case for the same financial year remained binding, and the competent authority could not refuse a nil-rate tax withholding certificate merely because the Department was considering an SLP, especially where no stay had been obtained. The rejection of the application under section 197 was therefore unsustainable. The impugned order was set aside, and the authority was directed to issue the nil-rate withholding certificate within three days for the relevant financial year.
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