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...
Claim of exemption under section 54 denied - such amount shall be charged under section 45 as income of the previous year, in which the period of three years from the date of the transfer of the original asset expires - AT
Claim of exemption under section 54 denied - such amount shall be charged under section 45 as income of the previous year, in which the period of three years from the date of the transfer of the original asset expires - AT
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