Delay Condone and TDS Demands/Penalties Deleted as Compliance Followed Judicial Restraint Against LFC Tax Deductions
Delay Condone and TDS Demands/Penalties Deleted as Compliance Followed Judicial Restraint Against LFC Tax Deductions Issue Whether a 131-day delay in filing an appeal can be condoned under Section 253 when caused by e-filing credential issues following centralization, without mala fide intent. Whether an assessee-bank can be treated as an assessee-in-default under Section 201(1)/201(1A) for… Read More »