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...
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Appellate Tribunal held that service of order to a contract security person cannot be considered valid service u/s 37C(a), as he was not an authorized agent. Appellant traced the order on a later date after receiving recovery notice. Appeal was allowed for remand to Commissioner (Appeals) to decide on merits, as it was earlier rejected on time bar without considering merits.
Appellate Tribunal held that service of order to a contract security person cannot be considered valid service u/s 37C(a), as he was not an authorized agent. Appellant traced the order on a later date after receiving recovery notice. Appeal was allowed for remand to Commissioner (Appeals) to decide on merits, as it was earlier rejected on time bar without considering merits.
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