The Tribunal held that once delay in filing the return is condoned under Section 119(2)(b), denial of Section 80P solely for late filing is unsustainable. The deduction was directed to be ...
The Tribunal held that sanction for reopening beyond four years must be granted by the specified higher authority. Approval by a Joint Commissioner was found incompetent and void. Consequently, the ...
The Union government has moved ahead with plans for the Great Nicobar International Airport, a strategically critical greenfield project at India’s southernmost edge that is designed to serve both ...