Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
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Issue: denial of startup tax exemption due to delayed uploading of Form 10CCB and discrepancies in tax audit. Principle applied: where substantial justice and technical compliance conflict, substantial justice prevails; non deliberate, accidental delay in filing procedural form that caused no loss to Revenue cannot defeat an otherwise available statutory benefit. Operative effect: the technical refusal of exemption was set aside and the CIT(A)'s confirmation of disallowance was overturned, restoring the start up's entitlement to the tax exemption despite procedural lapse.
Issue: denial of startup tax exemption due to delayed uploading of Form 10CCB and discrepancies in tax audit. Principle applied: where substantial justice and technical compliance conflict, substantial justice prevails; non deliberate, accidental delay in filing procedural form that caused no loss to Revenue cannot defeat an otherwise available statutory benefit. Operative effect: the technical refusal of exemption was set aside and the CIT(A)'s confirmation of disallowance was overturned, restoring the start up's entitlement to the tax exemption despite procedural lapse.
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