Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Validity of reassessment order passed u/s 39(2) of the Karnataka Value Added Tax - barred by limitation or not - It is pertinent to note that Section 40(2) of the Act applies to a case of a dealer who is unregistered and who has not paid taxes and has fraudulently failed to pay tax which results in punishment under Section 79 of the Act - the condition precedent for invocation of Section 40(2) of the Act have not been fulfilled in the case of the respondent and hence, the aforesaid provision does not apply to the case of the respondent. - the proceeding has to be held to be barred by limitation in view of the period of limitation prescribed under Section 46(1) of the Act. - HC
Validity of reassessment order passed u/s 39(2) of the Karnataka Value Added Tax - barred by limitation or not - It is pertinent to note that Section 40(2) of the Act applies to a case of a dealer who is unregistered and who has not paid taxes and has fraudulently failed to pay tax which results in punishment under Section 79 of the Act - the condition precedent for invocation of Section 40(2) of the Act have not been fulfilled in the case of the respondent and hence, the aforesaid provision does not apply to the case of the respondent. - the proceeding has to be held to be barred by limitation in view of the period of limitation prescribed under Section 46(1) of the Act. - HC
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