Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Rights of the contesting Appellants working as Anganwadi workers/helpers to claim gratuity under the provisions of Payment of Gratuity Act, 1972 - the Anganwadi centres established under ICDS have been given statutory status under the 2013 Act. Moreover, Under Sections 4, 5 and 6 of the 2013 Act, the Anganwadi centres perform statutory duties under the 2013 Act. - There exists no manner of doubt that the 1972 Act will apply to Anganwadi centres and in turn to AWWs and AWHs - SC
Rights of the contesting Appellants working as Anganwadi workers/helpers to claim gratuity under the provisions of Payment of Gratuity Act, 1972 - the Anganwadi centres established under ICDS have been given statutory status under the 2013 Act. Moreover, Under Sections 4, 5 and 6 of the 2013 Act, the Anganwadi centres perform statutory duties under the 2013 Act. - There exists no manner of doubt that the 1972 Act will apply to Anganwadi centres and in turn to AWWs and AWHs - SC
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