Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Levy of Penalty u/s 73 - non willful mis-statement - discrepancies found on the returns - Validity of notice uploaded in the common portal and not communicated physically - The High court acknowledged the petitioner's assertion that they possess the necessary documents to refute the alleged discrepancies and are willing to submit them. - The court allowed the writ petition, setting aside the impugned order. The matter was remanded back to the respondent for fresh consideration. The petitioner was directed to appear before the respondent with the required documents on a specified date, and the respondent was instructed to reconsider the issue promptly.
Levy of Penalty u/s 73 - non willful mis-statement - discrepancies found on the returns - Validity of notice uploaded in the common portal and not communicated physically - The High court acknowledged the petitioner's assertion that they possess the necessary documents to refute the alleged discrepancies and are willing to submit them. - The court allowed the writ petition, setting aside the impugned order. The matter was remanded back to the respondent for fresh consideration. The petitioner was directed to appear before the respondent with the required documents on a specified date, and the respondent was instructed to reconsider the issue promptly.
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