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...
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...
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Demand raised u/s 200A - demand raised by way of fee u/s 234E for belated filing of Statement of TDS - we condone the delay that occurred between the date of intimation u/s 200A and the date of downloading of “Default Summary”. Accordingly, the assessee should have filed appeal from 30 days of date of downloading of “Default Summary”.
Demand raised u/s 200A - demand raised by way of fee u/s 234E for belated filing of Statement of TDS - we condone the delay that occurred between the date of intimation u/s 200A and the date of downloading of “Default Summary”. Accordingly, the assessee should have filed appeal from 30 days of date of downloading of “Default Summary”.
Note: It is a system-generated summary and is for quick reference only.