Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Benefit of SVLDRS - Bar imposed by an enquiry / investigation or audit post 30.06.2019 - The court set aside the impugned order, holding that the petitioner's eligibility under the Sabka Vishwas Scheme was not affected by the investigation initiated post 30.06.2019. Consequently, the writ petition was disposed of, with no costs awarded.
Benefit of SVLDRS - Bar imposed by an enquiry / investigation or audit post 30.06.2019 - The court set aside the impugned order, holding that the petitioner's eligibility under the Sabka Vishwas Scheme was not affected by the investigation initiated post 30.06.2019. Consequently, the writ petition was disposed of, with no costs awarded.
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