Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains...
Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
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Section 80C deduction omitted from an original return cannot be introduced through rectification of an intimation under section 143(1), because no such claim was made during return processing. Where evidence of an eligible fixed-deposit investment is available, the taxpayer may instead seek condonation to file a revised return and make the deduction claim in that return in accordance with law. The rectification claim remains unavailable, while the revised-return route is preserved subject to condonation.
Section 80C deduction omitted from an original return cannot be introduced through rectification of an intimation under section 143(1), because no such claim was made during return processing. Where evidence of an eligible fixed-deposit investment is available, the taxpayer may instead seek condonation to file a revised return and make the deduction claim in that return in accordance with law. The rectification claim remains unavailable, while the revised-return route is preserved subject to condonation.
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