Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling sc...
Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral...
Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Inco...
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Electronic uploading of Dispute Resolution Panel directions on the ITBA portal constitutes receipt in faceless assessment proceedings for calculating the period for a final assessment under section 144C(13). A subsequent physical or manual receipt by the Assessing Officer does not extend that limitation. Directions uploaded on 30 December 2025 made the final assessment completed on 19 February 2026 time-barred; it was treated as null and void, while the remaining grounds were left open.
Electronic uploading of Dispute Resolution Panel directions on the ITBA portal constitutes receipt in faceless assessment proceedings for calculating the period for a final assessment under section 144C(13). A subsequent physical or manual receipt by the Assessing Officer does not extend that limitation. Directions uploaded on 30 December 2025 made the final assessment completed on 19 February 2026 time-barred; it was treated as null and void, while the remaining grounds were left open.
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