Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Penalty u/s 271B - assessee submitted the audited financial statements but failed to furnish report of audited accounts (audit report) as required u/s 44AB - When the specific provision contained in the statute is unambiguous in this respect, we cannot hold otherwise based on any circular of the Department. - Levy of penalty confirmed.
Penalty u/s 271B - assessee submitted the audited financial statements but failed to furnish report of audited accounts (audit report) as required u/s 44AB - When the specific provision contained in the statute is unambiguous in this respect, we cannot hold otherwise based on any circular of the Department. - Levy of penalty confirmed.
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