Corporate guarantee invocation in insolvency petition: enforceability upheld, conditional sanction letter not a novation, limitation not barred after ...
NPCI-based bank account validation for IEC applications and modifications enables real-time validation; incorrect details block submission or trigger ...
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Calendar Spread margin benefit for Single Stock Derivatives suspended on expiry day for expiring contracts; exchanges must implement systems and rule ...
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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