Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Penalty proceedings u/s 271FA - late filing of the SFT statement Online by the appellant - appellant opted for the Vivad Se Vishwas Scheme and paid the due amount - Form No.4 was not submitted electronically - The Tribunal accepted the manual submission of Form No. 4 under the Vivad Se Vishwas Scheme, considering technical difficulties faced by the appellant. - The Tribunal allowed the appeal of the assessee, providing relief from the penalty imposed under section 271FA of the Income Tax Act.
Penalty proceedings u/s 271FA - late filing of the SFT statement Online by the appellant - appellant opted for the Vivad Se Vishwas Scheme and paid the due amount - Form No.4 was not submitted electronically - The Tribunal accepted the manual submission of Form No. 4 under the Vivad Se Vishwas Scheme, considering technical difficulties faced by the appellant. - The Tribunal allowed the appeal of the assessee, providing relief from the penalty imposed under section 271FA of the Income Tax Act.
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