Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
Validity of reopening of assessment - notice under section 148 issued at wrong address - While passing impugned reassessment order, principle of natural justice and ‘audi alterm partem’ needs to be followed. - impugned notice issued u/s148 at the wrong address quashed and the consequential assessment order passed is set aside. - AT
Validity of reopening of assessment - notice under section 148 issued at wrong address - While passing impugned reassessment order, principle of natural justice and ‘audi alterm partem’ needs to be followed. - impugned notice issued u/s148 at the wrong address quashed and the consequential assessment order passed is set aside. - AT
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