Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Page of 4805
Press 'Enter' after typing page number.
1201 to 1220 of 96100 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
An assessment order passed against a deceased person was held invalid as proceedings can be initiated only against a living person; however, Section 93 permits recovery of GST dues from the deceased's business or estate. In the absence of an express procedure, the assessment must be redone by involving the representative carrying on the business, or where the business is not carried on, the legal representative holding the estate. Accordingly, the impugned assessment order was set aside and a fresh assessment was directed after issuing notice to and involving the legal representative. Any post-assessment recovery was confined to the deceased's estate and only to the extent of estate available with the legal representative. - HC
An assessment order passed against a deceased person was held invalid as proceedings can be initiated only against a living person; however, Section 93 permits recovery of GST dues from the deceased's business or estate. In the absence of an express procedure, the assessment must be redone by involving the representative carrying on the business, or where the business is not carried on, the legal representative holding the estate. Accordingly, the impugned assessment order was set aside and a fresh assessment was directed after issuing notice to and involving the legal representative. Any post-assessment recovery was confined to the deceased's estate and only to the extent of estate available with the legal representative. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
