Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Penalty u/s 271D and 271E - violation of provision of section 269SS and 269T - Loan or deposits in Cash - Belief on the part of the assessee in view of the past history of the case that deposit/repayment by its members in cash is bonafide belief - Considering the bonafide and genuine transaction, reasonable cause in terms of section 273B of the Act, exist in the case of the assessee - Penalty deleted - AT
Penalty u/s 271D and 271E - violation of provision of section 269SS and 269T - Loan or deposits in Cash - Belief on the part of the assessee in view of the past history of the case that deposit/repayment by its members in cash is bonafide belief - Considering the bonafide and genuine transaction, reasonable cause in terms of section 273B of the Act, exist in the case of the assessee - Penalty deleted - AT
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