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 proceeding u/s271B - reason for the delay in auditing the accounts - accountant and the other employees had resigned during the relevant period - assessee also produced the original trial balance and ledger to point out that there was a huge difference in the trial balance and the same could not be reconciled - delay was duly explained - no penalty - HC
Penalty proceeding u/s271B - reason for the delay in auditing the accounts - accountant and the other employees had resigned during the relevant period - assessee also produced the original trial balance and ledger to point out that there was a huge difference in the trial balance and the same could not be reconciled - delay was duly explained - no penalty - HC
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