Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
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Levy of penalty u/s. 271B - Delay in getting the accounts audited and obtaining tax audit report u/s. 44AB - The assessee finalized its books after receiving credit notes - The delay in finalization of accounts was beyond the control of assessee - No penalty - AT
Levy of penalty u/s. 271B - Delay in getting the accounts audited and obtaining tax audit report u/s. 44AB - The assessee finalized its books after receiving credit notes - The delay in finalization of accounts was beyond the control of assessee - No penalty - AT
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