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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HC allowed the petition challenging the rejection of delay condonation for filing revised income tax return for AY 2019-20. The court found that the petitioner's inability to file the revised return was due to pending delay condonation for earlier assessment years. The impugned order dated 05.09.2023 was quashed and the matter remanded to the respondent to pass a fresh order condoning the delay within 12 weeks, considering the PCIT's recommendation and the interconnected nature of the revised return filing across multiple assessment years.
HC allowed the petition challenging the rejection of delay condonation for filing revised income tax return for AY 2019-20. The court found that the petitioner's inability to file the revised return was due to pending delay condonation for earlier assessment years. The impugned order dated 05.09.2023 was quashed and the matter remanded to the respondent to pass a fresh order condoning the delay within 12 weeks, considering the PCIT's recommendation and the interconnected nature of the revised return filing across multiple assessment years.
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