Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Statutory pre-deposit and delay condonation framed the operative relief: the writ petition was disposed of by granting liberty to file the challenge to the impugned order within two weeks, along with the statutory pre-deposit and an application for condonation of delay. All grounds were left open, and the appellate authority was directed to examine the delay question first and, if satisfied, decide the matter on merits in accordance with law.
Statutory pre-deposit and delay condonation framed the operative relief: the writ petition was disposed of by granting liberty to file the challenge to the impugned order within two weeks, along with the statutory pre-deposit and an application for condonation of delay. All grounds were left open, and the appellate authority was directed to examine the delay question first and, if satisfied, decide the matter on merits in accordance with law.
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