Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinel...
Amendment to clause (c) of section 200A relating to imposition of late fee under section 234E applies prospectively from 01.06.2015; therefore late fee for belated TDS quarterly returns must be calculated only from that date to the date of filing. Coordinate bench authority directs recalculation of late fee from 01.06.2015; appellate order set aside and matter remitted to the jurisdictional TDS officer to perform the specified recalculation and determine payable late fee for the relevant return period.
Amendment to clause (c) of section 200A relating to imposition of late fee under section 234E applies prospectively from 01.06.2015; therefore late fee for belated TDS quarterly returns must be calculated only from that date to the date of filing. Coordinate bench authority directs recalculation of late fee from 01.06.2015; appellate order set aside and matter remitted to the jurisdictional TDS officer to perform the specified recalculation and determine payable late fee for the relevant return period.
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