Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
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HC quashed an ex parte order and related tax notifications due to absence of digital or scanned signatures on both show cause notice (SCN) and final order. Following established precedent, the court affirmed that unsigned administrative notices and orders lack legal validity. The procedural defect of missing signatures rendered the proceedings unsustainable under law, regardless of substantive merits. The bench emphasized compliance with formal authentication requirements in administrative proceedings. Order set aside and petition disposed of, underscoring the fundamental requirement for proper authentication of official documents in tax administration.
HC quashed an ex parte order and related tax notifications due to absence of digital or scanned signatures on both show cause notice (SCN) and final order. Following established precedent, the court affirmed that unsigned administrative notices and orders lack legal validity. The procedural defect of missing signatures rendered the proceedings unsustainable under law, regardless of substantive merits. The bench emphasized compliance with formal authentication requirements in administrative proceedings. Order set aside and petition disposed of, underscoring the fundamental requirement for proper authentication of official documents in tax administration.
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