Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
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Initiation of proceeding and issuance of notice u/s 21 (2) of the U.P. Trade Tax Act, 1948 – Re-opening of assessment order – Notice to the assessee follows the authorisation by the CST - A fiscal statute can have retrospective operation - HC
Initiation of proceeding and issuance of notice u/s 21 (2) of the U.P. Trade Tax Act, 1948 – Re-opening of assessment order – Notice to the assessee follows the authorisation by the CST - A fiscal statute can have retrospective operation - HC
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