Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Penalty u/s 271B - delay in filing the tax audit report u/s 44AB - reasonable cause - statutory audit of the financial statements was not completed within the stipulated period due to frequent change of Managing Director - also seeking extension of time from ROC for convening the AGM and adoption of books of account - reasons were beyond the control of the assessee being a State Government Undertaking - no penalty
Penalty u/s 271B - delay in filing the tax audit report u/s 44AB - reasonable cause - statutory audit of the financial statements was not completed within the stipulated period due to frequent change of Managing Director - also seeking extension of time from ROC for convening the AGM and adoption of books of account - reasons were beyond the control of the assessee being a State Government Undertaking - no penalty
Note: It is a system-generated summary and is for quick reference only.