Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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Assessments made under limited scrutiny cannot travel beyond the subject identified in the notice; where the notice was confined to cash deposits, additions on the capital gains exemption claim and treatment of income as business income were invalid. A revised return, once validly filed, replaces the original return; where the Assessing Officer framed the assessment on the basis of the original return while ignoring the revised return, that assessment could not be sustained. The impugned addition was deleted and the appeal was allowed.
Assessments made under limited scrutiny cannot travel beyond the subject identified in the notice; where the notice was confined to cash deposits, additions on the capital gains exemption claim and treatment of income as business income were invalid. A revised return, once validly filed, replaces the original return; where the Assessing Officer framed the assessment on the basis of the original return while ignoring the revised return, that assessment could not be sustained. The impugned addition was deleted and the appeal was allowed.
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