Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
A deduction under Section 10AA should not be rejected solely because Form 56F was not attached to the return where the audit report had been obtained before the filing deadline and uploaded later. The omission is characterised as a procedural lapse, and automated return processing or the Centralized Processing Centre's inability to issue a fresh notice cannot by itself defeat an otherwise legitimate claim. The doctrine of consistency is also relevant where the deduction had been allowed in earlier and later years. The described decision required examination of the subsequently uploaded Form 56F and consideration of the deduction subject to its being otherwise admissible in law.
A deduction under Section 10AA should not be rejected solely because Form 56F was not attached to the return where the audit report had been obtained before the filing deadline and uploaded later. The omission is characterised as a procedural lapse, and automated return processing or the Centralized Processing Centre's inability to issue a fresh notice cannot by itself defeat an otherwise legitimate claim. The doctrine of consistency is also relevant where the deduction had been allowed in earlier and later years. The described decision required examination of the subsequently uploaded Form 56F and consideration of the deduction subject to its being otherwise admissible in law.
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