Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Benefit under Section 43(5) clause (d) – speculative loss - the said insertion was made by Finance Act, 2005. Rule 6 DDA and Rule DDB notified as on 25.1.2006 - delay, if any, in the issue of Rules and notification, cannot nullify the legislative mandate of the enactment. - HC
Benefit under Section 43(5) clause (d) – speculative loss - the said insertion was made by Finance Act, 2005. Rule 6 DDA and Rule DDB notified as on 25.1.2006 - delay, if any, in the issue of Rules and notification, cannot nullify the legislative mandate of the enactment. - HC
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