Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
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...
Penalty u/s. 272A(2)(c) - non-submission of information as willful default - Addl. CIT initiated penalty proceedings by issuing only one notice but levied penalty for three notices - This indicates that without issuing notice, the Addl. CIT, CIB levied penalty three times for the same default. This cannot be justified. - AT
Penalty u/s. 272A(2)(c) - non-submission of information as willful default - Addl. CIT initiated penalty proceedings by issuing only one notice but levied penalty for three notices - This indicates that without issuing notice, the Addl. CIT, CIB levied penalty three times for the same default. This cannot be justified. - AT
Note: It is a system-generated summary and is for quick reference only.