Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
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...
Penalty u/s. 271(1)(c) - assessment u/s 153A - the incorrect claim did not get noticed either by the assessee or by the AO and its correction at the time of filing of return u/s 153A would not lead to imposition of penalty u/s 271(1)(c)- AT
Penalty u/s. 271(1)(c) - assessment u/s 153A - the incorrect claim did not get noticed either by the assessee or by the AO and its correction at the time of filing of return u/s 153A would not lead to imposition of penalty u/s 271(1)(c)- AT
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