Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
The dominant issue was whether the application sought genuine clarification of the earlier directions requiring an opt-out for sharing user data for non-WhatsApp purposes, or amounted to an impermissible review. The tribunal held that the core principle is restoration of user choice through purpose limitation and express, revocable consent for any non-essential collection or cross-use, disallowing unilateral, open-ended control over user data. It further held that it could consider the application to advance justice where clarification necessarily traverses into review. It clarified that the remedial directions in the impugned order apply to WhatsApp user data collection and sharing for all non-WhatsApp purposes, including both advertising and non-advertising uses, and allowed the application. - NCLAT
The dominant issue was whether the application sought genuine clarification of the earlier directions requiring an opt-out for sharing user data for non-WhatsApp purposes, or amounted to an impermissible review. The tribunal held that the core principle is restoration of user choice through purpose limitation and express, revocable consent for any non-essential collection or cross-use, disallowing unilateral, open-ended control over user data. It further held that it could consider the application to advance justice where clarification necessarily traverses into review. It clarified that the remedial directions in the impugned order apply to WhatsApp user data collection and sharing for all non-WhatsApp purposes, including both advertising and non-advertising uses, and allowed the application. - NCLAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
