Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Condonation of delay of 239 days - The High court allowed the condonation of delay of 239 days in filing the revision petitions under the TVAT Act, 2004, based on the precedent set by the Apex Court in a similar case. This decision illustrates the principle that, in the absence of express or implied exclusion, the provisions of the Limitation Act, 1963, can be applied to special laws like the TVAT Act, 2004 for condoning delays beyond prescribed limits.
Condonation of delay of 239 days - The High court allowed the condonation of delay of 239 days in filing the revision petitions under the TVAT Act, 2004, based on the precedent set by the Apex Court in a similar case. This decision illustrates the principle that, in the absence of express or implied exclusion, the provisions of the Limitation Act, 1963, can be applied to special laws like the TVAT Act, 2004 for condoning delays beyond prescribed limits.
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