The diverging lanes of the policymakers and the implementers

The ministry had earlier issued amendments in its notification of last year

The Judicial Member observed that the assessee had a reasonable cause for not getting the accounts audited before the

The bench relied on an earlier order of the Bombay High Court

It cited the order of the Karnataka High Court in a similar case

It advised the department to sympathize with the petitioner

The apex court will hear the case on May 4.

These are to be followed in conjunction with the instructions for functionality

It intends to serve the needs of the US and Indian clients

The foreign company had claimed the benefit of a lower tax rate under the India-Portugal agreement

The bench notified that it found no reason to interfere with the NCLT order