Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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Deduction u/s 80IA - Belated filing of ITR - the ld.CIT(A) has recorded a categorical finding that the assessee was prevented by sufficient cause in filing the return within the prescribed time limit perhaps due to weak responsive Departmental website. - the assessee is very well entitled to claim deduction u/s 80IA(4) of the Act. - AT
Deduction u/s 80IA - Belated filing of ITR - the ld.CIT(A) has recorded a categorical finding that the assessee was prevented by sufficient cause in filing the return within the prescribed time limit perhaps due to weak responsive Departmental website. - the assessee is very well entitled to claim deduction u/s 80IA(4) of the Act. - AT
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