The Bombay High Court ruled that a special audit under Section 142(2A) cannot stand where the mandatory approval lacks a DIN. The absence of DIN renders the approval non-existent in law, making the ...
The Tribunal held that documented WhatsApp communications established counsel’s negligence and the assessee’s due diligence, justifying condonation of delay. The matter was restored for fresh ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results