Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definitio...
Resale price method upheld for distribution; assessee's margins accepted and certain transfer-pricing adjustments deleted due to documented reimbursem...
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The HC dismissed further adjournment requests and disposed of four writ petitions, finding no basis to delay adjudication despite an earlier HC order having attained finality. The court directed the respondent (tax authority) to invoke powers under s.119 of the Act and issue a circular extending the due date for filing income-tax returns and statutory audit reports required under clause (a) of Explanation 2 to s.139(1) and other audit provisions for FY 2024-25 (AY 2025-26) to 30.11.2025. All pending applications in the writ proceedings were adjudicated as disposed of accordingly.
The HC dismissed further adjournment requests and disposed of four writ petitions, finding no basis to delay adjudication despite an earlier HC order having attained finality. The court directed the respondent (tax authority) to invoke powers under s.119 of the Act and issue a circular extending the due date for filing income-tax returns and statutory audit reports required under clause (a) of Explanation 2 to s.139(1) and other audit provisions for FY 2024-25 (AY 2025-26) to 30.11.2025. All pending applications in the writ proceedings were adjudicated as disposed of accordingly.
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