Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
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Validity of provisional attachment order - on perusal of the provisional attachment order issued under Form GST DRC 22 r/w Rule 159(1), it does not contain any reasons except mentioning that in order to protect the interest of the revenue and in exercise of the powers conferred U/s 83 of the Act the said order was issued. Needles to emphasize that reasons are live-nerve of any order of the public authority, without which the effected party cannot effectively oppose and submit his stand. - Attachment proceedings set aside - HC
Validity of provisional attachment order - on perusal of the provisional attachment order issued under Form GST DRC 22 r/w Rule 159(1), it does not contain any reasons except mentioning that in order to protect the interest of the revenue and in exercise of the powers conferred U/s 83 of the Act the said order was issued. Needles to emphasize that reasons are live-nerve of any order of the public authority, without which the effected party cannot effectively oppose and submit his stand. - Attachment proceedings set aside - HC
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