Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
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HC dismissed the writ petition challenging rejection of condonation of delay in filing ITR for AY 2018-19. It held that a 30-month delay could not be excused under the "genuine hardship" proviso merely on the generic plea of disputes between directors and financial difficulty, particularly when the company remained a going concern and had duly filed ITRs for AYs 2017-18 and 2019-20. The Court found no documentary proof of the alleged director dispute and concluded that statutory obligations cannot be deferred on such assertions. Relying on precedent, the HC held that liberal construction of "genuine hardship" cannot extend to condoning such inordinate, unjustified delay.
HC dismissed the writ petition challenging rejection of condonation of delay in filing ITR for AY 2018-19. It held that a 30-month delay could not be excused under the "genuine hardship" proviso merely on the generic plea of disputes between directors and financial difficulty, particularly when the company remained a going concern and had duly filed ITRs for AYs 2017-18 and 2019-20. The Court found no documentary proof of the alleged director dispute and concluded that statutory obligations cannot be deferred on such assertions. Relying on precedent, the HC held that liberal construction of "genuine hardship" cannot extend to condoning such inordinate, unjustified delay.
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