Document Identification Number compliance renders TDS-default orders invalid where mandatory DIN requirements are breached and curative provision does...
Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
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Procedural lapses in e-filing return acknowledged. Deduction denial u/s 80P despite assessee not appealing Section 143(1) intimation. Department obligated to assess correct income, allow deductions under 1961 Act and Constitution's Article 265. CBDT Circular 14/1955 cited. Technicalities cannot obstruct justice. Assessee declared nil taxable income after claiming deduction. Remanded to CIT(A) to reconsider assessee's contentions, evidence on facts and law. Appeal allowed for statistical purposes.
Procedural lapses in e-filing return acknowledged. Deduction denial u/s 80P despite assessee not appealing Section 143(1) intimation. Department obligated to assess correct income, allow deductions under 1961 Act and Constitution's Article 265. CBDT Circular 14/1955 cited. Technicalities cannot obstruct justice. Assessee declared nil taxable income after claiming deduction. Remanded to CIT(A) to reconsider assessee's contentions, evidence on facts and law. Appeal allowed for statistical purposes.
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