Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Electronic service to the e-mail address provided by the taxpayer discharged the Department's duty; non-receipt caused by the taxpayer's agent or chartered accountant is not a ground for interference and does not absolve the taxpayer. Uploading notices on the portal's Additional Notices and Orders tab claimed by the taxpayer was treated as an afterthought and did not alter service. Multiple opportunities to respond and to deposit the amount were afforded but no reply or payment was made. Resultantly, judicial intervention in the form of relief against the impugned order was declined.
Electronic service to the e-mail address provided by the taxpayer discharged the Department's duty; non-receipt caused by the taxpayer's agent or chartered accountant is not a ground for interference and does not absolve the taxpayer. Uploading notices on the portal's Additional Notices and Orders tab claimed by the taxpayer was treated as an afterthought and did not alter service. Multiple opportunities to respond and to deposit the amount were afforded but no reply or payment was made. Resultantly, judicial intervention in the form of relief against the impugned order was declined.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
