Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
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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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