Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
Default in furnishing TCS statements - statement submitted u/s 200(3) are to be processed u/s 200A and then AO can levy fine u/s 234E - once a procedure has been provided by the legislature, then it does not give discretion to the AO to levy fine without processing the statements - Merely mentioning S. 234E would not become an order u/s 234E in isolation - appeal maintainable
Default in furnishing TCS statements - statement submitted u/s 200(3) are to be processed u/s 200A and then AO can levy fine u/s 234E - once a procedure has been provided by the legislature, then it does not give discretion to the AO to levy fine without processing the statements - Merely mentioning S. 234E would not become an order u/s 234E in isolation - appeal maintainable
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