Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Revision u/s 263 - phrase ‘prejudicial to the interest of the revenue’ - every loss of revenue as a consequence of an order of AO cannot be treated as prejudicial to the interest of revenue - AT
Revision u/s 263 - phrase ‘prejudicial to the interest of the revenue’ - every loss of revenue as a consequence of an order of AO cannot be treated as prejudicial to the interest of revenue - AT
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