Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Deduction for additional employee cost could not be denied merely because Form No. 10DA was uploaded after the due date, where the assessee had obtained the form in time, attempted upload before the deadline, and the delay arose from technical glitches in the e-filing portal. The form was already on record before the return of income was filed and was available when the return was processed, so the Tribunal followed co-ordinate Bench rulings and directed the Assessing Officer to admit the form and allow the deduction in accordance with law. The Department's objection based on a later rejection under section 119(2)(b) was not accepted.
Deduction for additional employee cost could not be denied merely because Form No. 10DA was uploaded after the due date, where the assessee had obtained the form in time, attempted upload before the deadline, and the delay arose from technical glitches in the e-filing portal. The form was already on record before the return of income was filed and was available when the return was processed, so the Tribunal followed co-ordinate Bench rulings and directed the Assessing Officer to admit the form and allow the deduction in accordance with law. The Department's objection based on a later rejection under section 119(2)(b) was not accepted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
