Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
Notice u/s 148 issued to a non-existent entity due to merger. ITAT held such notice illegal, invalid and non-est as per Bombay HC in Uber India Systems Pvt. Ltd. Despite Revenue's contention that it was a curable defect u/s 292B, ITAT decided in favor of the assessee, ruling the assessment invalid since notice was issued to a non-existing entity after being informed of the merger.
Notice u/s 148 issued to a non-existent entity due to merger. ITAT held such notice illegal, invalid and non-est as per Bombay HC in Uber India Systems Pvt. Ltd. Despite Revenue's contention that it was a curable defect u/s 292B, ITAT decided in favor of the assessee, ruling the assessment invalid since notice was issued to a non-existing entity after being informed of the merger.
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