Kerala HC: Applications under the Muslim Women’s Divorce Act Have a 3-Year Limitation Period  ||  Supreme Court: Property Transferred Before Filing a Suit Cannot be Attached under Order 38 Rule 5  ||  Supreme Court: No Review or Appeal is Maintainable Against an Order Appointing an Arbitrator  ||  SC: Terminated Contract is Not a Corporate Debtor’s Asset and a Moratorium Cannot Revive it  ||  SC: Cheque Dishonour Complaints Must be Filed at the Payee’s Home Branch under S.142(2)(A)  ||  Supreme Court: Bail Cannot be Granted Solely on Parity; Accused’s Specific Role Must be Assessed  ||  Kerala HC Upholds Life Terms For Five, Acquits Two in Renjith Johnson Murder, Says TIP Not Needed  ||  Kerala HC Orders Emergency Electric Fencing at Tribal School to Address Rising Wildlife Conflict  ||  Madras HC: Arbitrator Can’t Pierce Corporate Veil to Bind Non-Signatory and Partly Sets Aside Award  ||  Calcutta HC: Post-Award Claim For Municipal Tax Reimbursement is Not Maintainable under Section 9    

SC: Return Filed Without Regular Books of Account May be Defective but Not Invalid - (25 Jan 2024)

DIRECT TAXATION

Supreme Court has held that tax return filed without regular books of account by assessee is defective but not invalid and the burden to inform the assessee about the defects that may be cured is upon the Assessing Officer.

Tags : SUPREME COURT   TAX RETURN   BOOKS OF ACCOUNT   ASSESSING OFFICER  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved