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...
Cancellation/withdrawal of registration/approval u/s 12AA/10(23C)(vi) with retrospective effect - The AO while completing the assessment for AY 2010-11 after search found large scale diversion of funds and several improper actions in direct conflict to the terms of the Deed of Trust and conditions of registration/exemption and recommended to the competent authority to initiate proceedings for cancellation - it will take effect from the AY 2010-2011 and it is a mis-nomer that the orders are retrospective or retroactive
Cancellation/withdrawal of registration/approval u/s 12AA/10(23C)(vi) with retrospective effect - The AO while completing the assessment for AY 2010-11 after search found large scale diversion of funds and several improper actions in direct conflict to the terms of the Deed of Trust and conditions of registration/exemption and recommended to the competent authority to initiate proceedings for cancellation - it will take effect from the AY 2010-2011 and it is a mis-nomer that the orders are retrospective or retroactive
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