Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The case involved a petitioner seeking relief under Article 227 of the Constitution regarding the rejection of their application for condonation of delay in claiming a significant loss in their income tax return. Despite arguments citing genuine hardship and procedural lapses, the High Court upheld the decision of the respondent authority. The Court interpreted Section 119(2)(b) of the Income Tax Act, finding that the delay could not be condoned as the petitioner had not made the claim belatedly. Moreover, the petitioner's failure to demonstrate genuine hardship and their habitual late filing of returns further weakened their case.
The case involved a petitioner seeking relief under Article 227 of the Constitution regarding the rejection of their application for condonation of delay in claiming a significant loss in their income tax return. Despite arguments citing genuine hardship and procedural lapses, the High Court upheld the decision of the respondent authority. The Court interpreted Section 119(2)(b) of the Income Tax Act, finding that the delay could not be condoned as the petitioner had not made the claim belatedly. Moreover, the petitioner's failure to demonstrate genuine hardship and their habitual late filing of returns further weakened their case.
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