These amendments aim to eliminate ambiguity and ensure uniformity in calculating the limitation period for tax proceedings. Most of the changes will take effect from April 1, 2025, while some ...
As per existing provisions (Clause (ii) of Explanation 1) in section 153 of the Income Tax Act,1961 following period shall be excluded in computation of time limits in respective sections: – “the ...
the Court has refused to make available certified true copy of the order." This was despite an application by their lawyer, Dr. S. M. Oyeghe for the Certified True Copy of the Order and all ...
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