Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Page of 4782
Press 'Enter' after typing page number.
561 to 580 of 95636 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Revenue's remedy for an erroneous assessment order is revision rather than an objection in the assessee's appeal or appellate enhancement without the prescribed statutory process. The notes state that the revenue could not challenge matters not raised by the assessee through the appellate route and should have pursued revision of the second assessment order for alleged non-compliance with an earlier revision direction. Statutory Form 6R is described as valid proof of food-grain purchases from farmers unless specific doubts arise about its genuineness or reliability. In the absence of a legal requirement for further Mandi Samiti certification, lack of such certification could not justify disregarding the forms or sustaining the addition.
Revenue's remedy for an erroneous assessment order is revision rather than an objection in the assessee's appeal or appellate enhancement without the prescribed statutory process. The notes state that the revenue could not challenge matters not raised by the assessee through the appellate route and should have pursued revision of the second assessment order for alleged non-compliance with an earlier revision direction. Statutory Form 6R is described as valid proof of food-grain purchases from farmers unless specific doubts arise about its genuineness or reliability. In the absence of a legal requirement for further Mandi Samiti certification, lack of such certification could not justify disregarding the forms or sustaining the addition.
Note: It is a system-generated summary and is for quick reference only.