Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
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Section 62(2) of the GST law provides that a best-judgment assessment for non-filing of returns is deemed withdrawn when the registered person furnishes a valid return within the prescribed period. Furnishing the relevant GSTR-3B return, together with applicable late fee, additional late fee and interest, removes the assessment while preserving liability for interest and late fees. The provision therefore operates to withdraw the assessment automatically upon compliant post-assessment return filing.
Section 62(2) of the GST law provides that a best-judgment assessment for non-filing of returns is deemed withdrawn when the registered person furnishes a valid return within the prescribed period. Furnishing the relevant GSTR-3B return, together with applicable late fee, additional late fee and interest, removes the assessment while preserving liability for interest and late fees. The provision therefore operates to withdraw the assessment automatically upon compliant post-assessment return filing.
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