Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P ver...
Order directs reopening of the income tax electronic filing facility within six weeks to permit electronic filing; upon intimation the petitioner must file electronically within four weeks, and the revenue must process and assess the electronically uploaded return within twelve months from upload. The electronically filed return will be treated as filed within time pursuant to the interim order. The directions allocate specific timeframes for portal availability, taxpayer filing, and revenue assessment, and require the revenue to process an electronically filed return notwithstanding prior paper-filing permission.
Order directs reopening of the income tax electronic filing facility within six weeks to permit electronic filing; upon intimation the petitioner must file electronically within four weeks, and the revenue must process and assess the electronically uploaded return within twelve months from upload. The electronically filed return will be treated as filed within time pursuant to the interim order. The directions allocate specific timeframes for portal availability, taxpayer filing, and revenue assessment, and require the revenue to process an electronically filed return notwithstanding prior paper-filing permission.
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