Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related pe...
Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factor...
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Jurisdiction over an amalgamating company ends when it ceases to exist following amalgamation. A section 201 order issued and served in the former company's name, despite prior notification to the TDS authority, suffers a jurisdictional defect; referring to the successor company in the body of the order does not cure it. The order was void ab initio and quashed, while the issue of interest under section 201(1A) remained academic.
Jurisdiction over an amalgamating company ends when it ceases to exist following amalgamation. A section 201 order issued and served in the former company's name, despite prior notification to the TDS authority, suffers a jurisdictional defect; referring to the successor company in the body of the order does not cure it. The order was void ab initio and quashed, while the issue of interest under section 201(1A) remained academic.
Note: It is a system-generated summary and is for quick reference only.