Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
An inadvertent failure to complete column 40 of Form 3CD, caused by a software error and unaccompanied by mala fide intent, may constitute reasonable cause under section 273B. The material explains that reasonable cause is assessed on the totality of circumstances; where established, an incomplete tax audit report does not sustain penalty. It highlights that the omission must be satisfactorily explained as unintentional rather than a deliberate failure to furnish required audit particulars.
An inadvertent failure to complete column 40 of Form 3CD, caused by a software error and unaccompanied by mala fide intent, may constitute reasonable cause under section 273B. The material explains that reasonable cause is assessed on the totality of circumstances; where established, an incomplete tax audit report does not sustain penalty. It highlights that the omission must be satisfactorily explained as unintentional rather than a deliberate failure to furnish required audit particulars.
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