Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Condonation of delay in filing the revised return of income claiming refund - application filed u/s 119(2)(b) rejected - “genuine hardship” - The Orissa High Court ruled in favor of the petitioner, directing the authority to reconsider the application for condonation of delay in light of the genuine hardship demonstrated by the petitioner. The court pointed out several administrative oversights and procedural errors in how the trust’s application was handled.
Condonation of delay in filing the revised return of income claiming refund - application filed u/s 119(2)(b) rejected - “genuine hardship” - The Orissa High Court ruled in favor of the petitioner, directing the authority to reconsider the application for condonation of delay in light of the genuine hardship demonstrated by the petitioner. The court pointed out several administrative oversights and procedural errors in how the trust’s application was handled.
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