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...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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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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