Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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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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