Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Penalty u/s 272A(2)(k) - delay in filing the TDS return - due to sudden resignation of the accountant, the assessee could not trace his left over jobs including non-filing of TDS returns and as soon the same was noticed, same were filed - there is no intentional default or motive to make any financial gain - sufficient cause for making due compliance u/s 273B - no penalty
Penalty u/s 272A(2)(k) - delay in filing the TDS return - due to sudden resignation of the accountant, the assessee could not trace his left over jobs including non-filing of TDS returns and as soon the same was noticed, same were filed - there is no intentional default or motive to make any financial gain - sufficient cause for making due compliance u/s 273B - no penalty
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
