Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Disallowance claim of deduction u/s.80- IA - the assessee is found to have executed works contract attracting the explanation to sub-section 13 of 80IA – A partnership firm is not a creation of statute but it is a body of individuals regulated by the statute namely Partnership Act - The assessee fails to satisfy the applicability clause of the provision as envisaged under section 80IA(4)(i) - AT
Disallowance claim of deduction u/s.80- IA - the assessee is found to have executed works contract attracting the explanation to sub-section 13 of 80IA – A partnership firm is not a creation of statute but it is a body of individuals regulated by the statute namely Partnership Act - The assessee fails to satisfy the applicability clause of the provision as envisaged under section 80IA(4)(i) - AT
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