The tribunal held that late filing of Form 10B is a procedural lapse and cannot defeat exemption under Section 11. If the audit report is available before assessment or rectification, exemption must ...
The dispute concerned late filing of an audit report triggering penalty under section 271B. The Tribunal accepted personal hardship and first-year audit obligation as reasonable cause under section ...
According to a media report, a six-member special investigation team has been formed under the supervision of Kollam ACP S. Sherif, which will be led by Kollam East Circle Inspector Pushpakumar to ...
The Enforcement Directorate's money-laundering probe into illegal sand mining in Odisha has uncovered a vast criminal network ...