Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Rejection of appeal on ground of late filing - Received by the adjudicating officer in time, not by the appellate authority - the order passed by the second respondent/appellate authority cancelling the very appeal on the ground that it was not received in time cannot be accepted - HC
Rejection of appeal on ground of late filing - Received by the adjudicating officer in time, not by the appellate authority - the order passed by the second respondent/appellate authority cancelling the very appeal on the ground that it was not received in time cannot be accepted - HC
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