Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Whether penalty under section 272A(1)(d) could be sustained where statutory notices under section 142(1) were served to an email ID other than the assessee's registered email. Held that statutory service must follow the mode designated by the statute; application of the maxim expression unius est exclusion alterium supports that notices dispatched to the husband's email (unavailable due to his illness) did not constitute valid service on the assessee whose own email was on record. Consequence: deficiency in service vitiates the penalty; penalty set aside and appeal allowed. - ITAT
Whether penalty under section 272A(1)(d) could be sustained where statutory notices under section 142(1) were served to an email ID other than the assessee's registered email. Held that statutory service must follow the mode designated by the statute; application of the maxim expression unius est exclusion alterium supports that notices dispatched to the husband's email (unavailable due to his illness) did not constitute valid service on the assessee whose own email was on record. Consequence: deficiency in service vitiates the penalty; penalty set aside and appeal allowed. - ITAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
