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...
Delay in filing the TDS returns - Penalty u/s. 271F - delay in remitting the TDS amounts to the Government account and consequential delay in filing the returns - assessee failed to make out a case of reasonable cause u/s.273B - penalty confirmed.
Delay in filing the TDS returns - Penalty u/s. 271F - delay in remitting the TDS amounts to the Government account and consequential delay in filing the returns - assessee failed to make out a case of reasonable cause u/s.273B - penalty confirmed.
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