Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Nominee director protection shields independent financial-institution appointees from criminal liability where they lack involvement in deposit defaul...
The HC held that service of notice by uploading on web portal alone without resorting to other prescribed modes u/s 169 of Tamil Nadu GST Act 2017 is not valid compliance. Section 169 mandates service by registered post/email, and only on failure can notice be uploaded on portal. Uploading notice solely on portal without attempting other modes is insufficient. The impugned assessment orders were set aside by the HC for non-compliance with mandatory notice requirements.
The HC held that service of notice by uploading on web portal alone without resorting to other prescribed modes u/s 169 of Tamil Nadu GST Act 2017 is not valid compliance. Section 169 mandates service by registered post/email, and only on failure can notice be uploaded on portal. Uploading notice solely on portal without attempting other modes is insufficient. The impugned assessment orders were set aside by the HC for non-compliance with mandatory notice requirements.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
