Record maintenance obligations: assessees must furnish a duplicate list of service, input and financial records when filing their return. The substituted rule requires every assessee shall furnish, when filing the first return or by the prescribed due date, a duplicate list of records maintained for provision of services (taxable or exempt), receipt or procurement of input services and payments, receipt/purchase/manufacture/storage/sale/delivery of inputs and capital goods, other business activities, and all other financial records maintained in the normal course of business.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Record maintenance obligations: assessees must furnish a duplicate list of service, input and financial records when filing their return.
The substituted rule requires every assessee shall furnish, when filing the first return or by the prescribed due date, a duplicate list of records maintained for provision of services (taxable or exempt), receipt or procurement of input services and payments, receipt/purchase/manufacture/storage/sale/delivery of inputs and capital goods, other business activities, and all other financial records maintained in the normal course of business.
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